What to upgrade?

So, I have 50 mil right now, and I feel like that's enough to start thinking about upgrading my gear. What should I upgrade? Zhelm is out of the picture atm.

Nimble Wristguard
90/6 Kandine
2 luck/ 1 dex Spiegelmann's Necklace
2 attack / 6 luck PAC
8 attack WG
Level 30 thief shoes (already upgrading here)
Level 70 top and bottom, 4 luck/1 dex and 2 luck
4 luck Dark ID.

Might want to save it for Meso Explosion money....

If you're Lv7x, I agree with ^ and use it for Meso Explosion. I think 100+att Dragon's Tails should be common by now, so by Lv80 try for that.

I guess the first thing to upgrade with 50m is probably... your Dark ID to a zhelm. Other than that, save it for Meso Explosion.