The only guaranteed contracts I am aware of are Castro, Reed and Pineda at a total of under $25 mil. Add on $1.25 mil for the buyouts for Rodney and Morrison. Not sure where you are getting $ 32.7 mil. I get about $ 26 mil. Arb players: Gibson is in line for probably $6 to $7 mil. Odorizzi, IF he is tendered, maybe $ 8 mil. Grossman, also a non-tender candidate, maybe $3.5 to $4 mil. Adrianza maybe $ 2 mil. Rosario could go as high as $2.5 mil. I think it’s been determined that Sano will make the arb cutoff. But I don’t see him getting more than $900 K. Ditto for Buxton and Kepler. Rogers about the same. Maybe $1.25 mil tops if he finishes well. So, that adds up to a max of $28 mil. So $54 mil combined for 12 players. 13 more at an average of $ 600 K is just under $ 8 mil. So, that’s $62 mil. The Twins could spend $60 mil on new acquisitions (which would include Mauer) and still be under their 2018 payroll.