No as his he was brought for 17 on a 5 year contact, which has 3 years to run so 17 ÷ 5 = 3.4 x 3 which is the remaining years on his contact = 10.2m
If we sell for anything less, that amount show as a loss in this years accounts so sell for 5m, 10.2 - 5 = a 5.2m loss.
I suggest we are unlikely to take big losses on Soumare or Kristiansen as it will have a massive impact on the books.
In the Championship you can lose on 13m a year under the P & L rule (Championship version of FFP)