Yeah its a hard call atm, but, looking the current squad (from 2019) excluding those we know are already confirmed as leaving and a few others.
Hunt, Norman, Aitken, Pearson, Periera, Dufty, Ravalawa, Lafai, Lomax, Lawrie, McInnes, JDB, Host, Graham, Kerr, K. Sims, T. Sims, Leilua, Vaughan, Frizell Luke, Sailor, Allgood
Thats 23: (Need 3 more or 4 depending on JDB case).
I've left out: Nichols, Field, Timm, Kaufusi and Maranta.
I think positions 27 - 30 will be filled by:
Saab, Ford, Lovodua
Thats 3 (need 1 more maybe Clune?)
Positions 27 - 30 are salary restricted under the salary cap (90k for 2020 I believe)