West Ham United have discovered the steep cost required to land primary attacking target Troy Parrott. Dutch side AZ Alkmaar are reportedly looking for a near-Championship-record fee of €20 million (£17 million) for Irish international Parrott. Mateus Fernandes was jettisoned for big money following West Ham's relegation (Image credit: Alex Pantling/Getty Images)Those outgoings have provided a new-look board with funds to reinvest in the playing squad. Relegation from the top flight brings a significant drop in revenue, meaning West Ham must balance their ambitious squad overhaul in the Championship with sensible financial planning. FC Porto have also expressed interest in Parrott's signature, but West Ham remain in pole position to complete a deal if a price can be agreed.