Here is one person's thoughts on how to handle the 40 Man roster and the upcoming Rule 5 draft. I obtained the current roster from MLB.com and the Rule 5 eligibles from a Twins Daily article.
There are currently 42 names on the active roster including the 60-day IL and pending free agents. From this list, I would drop the following:
Ralph Garza, Jr
That reduces the list from 42 to 30. Next I would add the following to protect them from the Rule 5 draft:
That leaves two empty spots on the 40-man roster. This is just my opinion and is based on nothing more than a hope for the future and a six-pack of Spotted Cow beer.