I've been playing around with the numbers a bit on next season. From what I see, if the Cs are able to replace Theis with a reliable 4th string big man on a minimum contract or almost minimum contract, by my math, we would be 2.9 million under the tax with 12 players on our roster. Signing Begarin and one minimum guy would keep us under the tax at 14 players.
I'd rather keep our top 8 in tact and have a bunch of minimum guys we try to develop than trade one of the top 8, particularly because that top 8 is one of the best top 8 in the NBA.