Well, since we're officially eliminated.
Here's who's under contract for 2021 (via spotrac) and their luxury tax salary:
STARTERS:
Scherzer - $28.7M
Corbin - $23.3M
Strasburg - $35M
Feddde - Arb-eligible
Ross - Arb-eligible(3)
Voth - Pre-arb
RELIEVERS
Hudson -$6M
Harris - $8M
Guerra - Arb-eligible
Harper - Pre-arb
McGowin -Pre-arb
Rainey - Pre-arb
Suero - Pre-arb
Barrett - Arb-elgible (1)
Elias - Arb-eligible (3)
Romero - Pre-arb
Bourque - Pre-arb
Finnegan - Pre-arb
Braymer - Pre-Arb
INF
Kendrick - $6.25M (Mutual option, I assume he's back)
Castro - $6M
Gomes - $6M
Turner - Arb-eligible (3)
Kieboom - Pre-arb
Garcia - Pre-arb
OF:
Robles - -Pre-arb
Soto - Pre-arb
Stevenson - Arb-eligible (1)
OPTIONS (Likely gone):
Thames - $4 M mutual
Sanchez - $2M buyout or $12M salary
Eaton - $1.5M buyout or $10.5M salary
FAs:
Suzuki
Taylor
Thames
Cabrera
Harrison
Holt
Doolittle
Freeman
Payroll: (estimated) $141,491 (includes $21 million in deferred salaries to Strasburg, Wieters, Anibal Sanchez, and Rafael Soriano)
Estimated cap space: $47,727,291
That includes the mutual options. Buying out Sanchez and Eaton, and I assume releasing Barret and Elias will free up some additional space.
So the big need is a catcher. If we bring back Howie, we need a LH 1B, and a back-up OF, and probably another LH RP, and we have to figure out the plan for 3B. Assuming Castro is back, and Garcia isn't going back to the minors, that probably leaves Kieboom as the odd-man out (with an INF of:
1B Howie/LHB
2B Castro/Garcia
SS Turner
3B Castro/Garcia
Bench: Holt?
Another big question is if we bring in another corner OF or give Stevenson a shot at the job.
And then there's Zimmerman. It doesn't look like there's a spot for him.