The Pirates payroll is only $42 million right now because it only counts the 4 players actually signed to deals for next year (Reynolds, Keller, IKF and Hayes). With including the arb estimates that they didn't non-tender, that takes them up to about $57 million with 10 players. Filling the remaining 16 spots with league minimum players brings that up to about $70 million.
Being realistic, the Pirates likely only have at most $30 million to add to their payroll, which brings them up to a $100 million payroll. They went from $74 million in 2023 to $84 million in 2024, I figure that $100 million estimate for 2025 is pretty reasonable. I'd expect $95 million as a more realistic bet, though.
Before any injuries (which there will obviously be) or additions, I think they're sitting with something like:
SP: Skenes, Keller, Jones, Falter and Ortiz
RP: Bednar, Santana, Holderman, Oviedo, Mlodzinski, Nicolas, Moreta and Strzelecki
C: Bart
1B: Triolo
2B: Gonzales
SS: IKF
3B: Hayes
LF: Reynolds
CF: Cruz
RF: Suwinski
DH: Yorke
Bench: Endy, Palacios, Cook and Bae
They probably have about $25 million plus $800k times how many players you add to fill out this roster (since you'd be sending down $800k players).