For the sake of argument, assume Contreras accepts the QO and adds $19.65M to the above. Here's how the 2023 roster begins to come together:
C: Contreras - $19.65M
1B: Wisdom - $800K
2B: Hoerner - $2.2M
3B: Morel - $800K
SS:
LF: Happ - $10.6M
CF:
RF: Suzuki - $17M
BN: Yan - $6.5M
BN: Bote - $3M
BN: Madrigal - $1.1M
BN: McKinstry - $800K
BN: Higgins - $800K
(Heyward - $23M)
SP: Steele - $800K
SP: Stroman - $23.67M
SP: Hendricks - $13.88M
SP:
SP:
RP:
RP:
RP: Wick - $1.5M
RP: Heuer - $800K
RP: Sampson - $800K
RP: Thompson - $800K
RP: Alzolay - $800K
RP: Hughes - $800K
Including Heyward's money, that's about $130M in 2023 MLB payroll commitments.
Bookmark $30M for SS, $25M for SP1, $20M for CF, $10M for SP2, $10M for RP1, $5M for RP2. Would take 2023 payroll to about $230M ($23M of which is the sunk cost of Heyward's salary). That $230M number would have been 6th highest in 2022.
$30M at SS gets you one of the Big 4
$25M at SP1 gets you in the Senga-or-equivalent range
$20M at CF gets you Nimmo
$10M at SP2 gets you in the Smyly-or-equivalent range
$10M at RP1 gets you in the Robertson-or-equivalent range
$5M at RP2 gets you a 2022-Givens-type