For me I'm doing this based off of us actually spending this offseason but being reasonable at the same time (NOT expecting us to go all out like the Miami summer spending).
GK (This group is fine)
RB (Need 1 starter quality)
Duncan- Don't pick up option
Dylan Nealis- Sell
Juan Mina- Keep
CB (Need 1 or 2 CBs)
Reyes- Keep and try to extend long term
Sean Nealis- Keep
Nocita- Depth piece or replace if not good enough for 4th choice.
LB (Need a Back up LB or possibly 2 if tolkin goes to Europe)
Ofori- Keep and just let him marinate with RB2 since he missed all of this season.
CM (Need a #10 passer like Klejstan/kaku and another veteran CM to help the young guys grow)
Sswerwaada- Keep and just let him marinate with RB2 since he missed all of this season.
Estrela- Keep and just let him marinate with RB2. He's still so young.
Donkor- Keep and just let him marinate with RB2. He's still so young.
Luqinhas- Sell him for a big name upgrade DP.
Wiki- Either sell him to upgrade the back up AM spot or keep him with RB2 to continue to get playing time.
Wingers (Need a Starting quality winger to pair with morgan)
Omir- Try to resign to long term.
Ngoma- Keep and just let him marinate with RB2/bench piece for senior team. He's still so young and needs gametime after a missed year.
Forwards (Need 2 strikers)
Manoel- Keep as a bench spot
Burke- Sell (always injured and was finishing like Barlow)
Barlow- Do not pick up option.
Positions of need-
CB-1 or 2 (3rd CB plus another depth piece if nocita isn't good enough)
LB-1 or 2 (back up LB and a starter depending on tolkin)
RB- 1 (starter quality)
CM- 1 (veteran guy for experience replacing dru)
AM- 1 DP type signing to replace luqinhas
Winger- 1 starter quality (omir, harper and ngoma could be the back ups)
Striker- 2 (starter and backup)
Figure out what you have in RBNY II, Not sure how many players are ready (Kasule, Davi Alexander and Im not sure who else)