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
If they can pick up Bronny at the end of the first round and sign Lebron to a short contract, that could be huge for them.