I'd keep:
Palacio - Still effective, gives his best, could be a valuable backup player, doesn't have an outrageous salary
Icardi - Our most prominent striker, even if he lacks creativity behind him, with an effective Shaq and another proper SS/AM/W he would be twice as lethal, we can get big bucks for him but the problem is even if we get 40M we won't be upgrading AND saving money so, pointless to transfer list him; he still has contract with us till 2018 so we ain't in a rush as well
Kovacic - His value is at an all time low ATM and I'd keep him not only because of the financial side, he's still got find continuity and I'm sure he'll do extremely well next season when tactics and team gel
D'Ambrosio/Santon - Not spectacular but they do the job
Hernanes - Picked up his form lately, we won't be selling him for profit as well so it's pointless to do so ATM
Shaqiri - We just bought the dude, his stay here shouldn't be discussed
Brozovic - Nothing special so far from him, still I'd give him a chance to shine next season
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I'd think of getting rid of:
Handanovic - He's good but IMO not that good as people here make him out to be. Let him play in CL if there's a suitor and he's unhappy, something only the management knows, otherwise of course, keep him.
Nagatomo - We could keep him, he's a decent option, but he's 28, so if we keep him 1-2 more years he'd have zero resale value.
Dodo - If he can't be transformed into a winger then I'd be better for both sides to at least loan him out
Ranocchia/Vidic - I'd gladly discard those two but it depends on who could we get. IMO nobody substantially better for adequate money so we're stuck with those two, they began to show glimpses of gelling and finding form so maybe, like every year, next year will be a good one for the Rano/Vidic pairing.
Guarin - Been amazing and horrifying with us at the same time and it's high time for us to get some money from him and use them on a more consistent player.
Kuz - Could make us some 4-5M, he's extremely one-dimensional and there are plenty of players in our squad that could replace him, Brozovic is one of those
Campagnaro - End of contract, was a beast his first month here, sadly our honeymoon didnt last too long due to injuries and struggling to find his form
Obi - Hasn't impressed, although he was used scarcely; sad to see him go but we have to make room and money for more impactful players; anyways I think Gnokouri can fill his role pretty equally so a new club would be a good chance to him to try to salvage his career
JJ - I expect him to snatch a load of money but I guess that's just me, probably won't go for more than 10M and that would be a steal if he finds his form and learns a thing or two, let's not forget he's 23. I'd keep him if there isn't a decent offer for him, he's dedicated and loyal as well.
Medel - Works for us for now but he isn't exactly the most complete DM around, if there are no better options I'd gladly keep him but I'd trade him for someone with better positioning at least
Jonathan - End of contract, thank god
Andreolli - A competent home-grown player, I guess we'll offload him to make room for Murillo tho, not sure it's the brightest idea