How much would it cost Man Utd to ship off Ronaldo in January?

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Manchester United and Cristiano Ronaldo have been going through a very rough patch for both parts in the last few weeks. One of the recent events was when the Portuguese refused to come on as a sub against Tottenham.
Manchester United have gone passed wanting to keep him and are trying to encourage him out. The striker wanted to leave in the last transfer window, but ended up staying due to the lack of interest open to him.
Cristiano Ronaldo's salary is just under £10 million. Therefore, the 'Red Devils' would have to pay him that to rescind his contract in January, according to 'The Sun'.
Chelsea want to make the most of the opportunity to get the striker in, according 'Sunday World'. Therefore, all parties could reach an agreement which benefits them mutually.