If the Magic accept all of their options next season they would have 11 players on the roster at roughly $97m. That would leave us with around $45m to spend while retaining:

Isaac ($17.5m option)

Anthony

Ingles ($11m option)

Banchero

Wagner

Wagner

Houston

Suggs

Black

Howard

WCJ

Markelle has a $25.5m cap hold

Gary has a $19.5m cap hold

Goga has a $2.5m cap hold

I think the logical moves here would be to re-sign Gary/Goga. Let Fultz walk and work towards Suggs/Wagner extensions. Orlando has a lot of flexibility to play with