I am at Barcelona rn, and the DoF recommends selling Ferran Torres. He's averaging 6.96, not the best, not the worst really, but his wage is 1.6% of the wage total, so it's solid really for his wage, he's fully justifying it.
The worst part comes when we go to Lamine Yamal, his wage is 0.4% of the wage total, and he's been one of the key players for this season really (so far).