If you delete Kerfoot, Johnsson and Engval then you would have created enough cap space ($3.5 +$3.4+ $1.2 mil = $8.1 mil) to sign Pietrangelo, however then Leafs have only 5 forwards for next year Matthews, Tavares, Marner, Nylander and Hyman under contract.
Who are the 8 other forwards you're hoping to fill out the roster with (7 starters and 1 spare) and are certainly making things interesting?
Okay, let's play armchair capologist and see where we land in terms of rough ballpark. I think it can be done, but you'd have an extreme of haves and have nots.
Matthews $11.634 million
Tavares $11 million
Marner $10.893 million
Nylander $6.962 million
Hyman $2.25 million
Mikheyev $1.75 million (small raise)
Perry $1.5 million
Rodrigues/Cheap UFA C $1.0 million
Barabanov $0.925 million
Spezza $0.7 million
Thornton $0.7 million (min as speculated)
Robertson $0.85 million
$50.164 at Forward for 12 Forwards
Kessel Retain $1.2 million
Pietrangelo $8.0 million (upper limit would be $8.0, but reports of a AAV in the $7.0's as well)
Rielly $5.0 million
Muzzin $5.625 million
Holl $2.0 million
Dermott $1.25 million (small raise)
Lehtonen $0.925 million
Sandin $0.894 million
$24.644 million on Defense for 7 D-Men
Goalie 1 $5 million
Campbell $1.65 million
$6.65 million in Goal for 2 Goalies
=$83.15 million out of $81.5 million
I think this would be the structure you'd look at. Andersen could be our goalie, or we could replace him. Dermott may or may not deserve a $1.5 million contract, Rodrigues may or may not be retained at a discount or moved on entirely. We may or may not be in on Thornton, but it would be a UFA dumpster dive along those lines. Pietrangelo could come in under $8 million if the economic landscape is especially poor.