Roster:
Tatum
Brown
White
Hauser
Pritchard
Gonzalez
Scheierman
Garza
Queta
Walsh
Williams
Salaries: $180,193,863 (includes $1,366,314 roster charge for 12th man)
Pending Free Agent: Vucevic
First round pick: Currently tied 26th
Luxury tax line: $201,690,485 ($21,496,622 under)
First Apron: $210,330,000 ($30,136,622 under)
Second Apron: $223,081,000 ($42,887,622 under)
Realistically, it looks like the easiest plan will be to resign Vucevic, add a first rounder, and sign our second rounder, keeping the 15th slot open. We've got $21,496,622 + the $1,366,314 roster charge to do that, meaning a combined $22,862,936.
Thinking out loud, let's assume Vucevic signs for $11 million in his first year.
The first rounder will have a cap hit of $3,086,520 (120% of rookie scale)
Second rounder: $1,434,630 (projected rookie minimum)
Remainder: $12,651,890
That means, in theory, we could use most of the non-taxpayer's MLE and bring in a free agent making around $12.6 million, even if we bring back the existing roster and also use both draft picks. There are other combos, such as trading the #2 and bringing back Ron Harper, Jr., etc.
The point is, if Vuc comes back at something reasonable, we'll still have money for a pretty reasonable upgrade. (That's assuming my math is correct, haha).