This is getting more difficult every year -- I don't think they should go for it, they need to rebuild, but here's an attempt to make it work, with an attempt at realism (except for maybe that 4th line, seems a little crazy to just play the best remaining players there, eh?)
Making a number of risky bets here -- mainly that first D-pair, needing Ellis to stay healthy most of the year and Sanheim to step into a first pair role (also hoping one of Fedotov/Sandstrom can hold down the fort, and young guys on wing can take a step forward), but getting a little lucky is the only way this team can get back to contention in the next couple years.
Not sure what it'll take to get rid of JVR, but we need that whole cap hit gone.
Provorov/TK are supposedly somewhat likely candidates to get moved, and a Provorov/Schiefele swap has been discussed. Added TK to maximize cap returns, Jets would need to get rid of a D-man, and Demelo isn't anything special so hoping that tilts it enough in the Jets favor that they'd be able to shave a bit more cap space off for the Flyers.
Gaudreau taking a slight hometown discount, maybe he could even go to $10M, if we need to retain a bit of JVR's salary, but let's say we don't need all of that.
Kulak is supposedly an underrated guy, so just looking to bolster the defense without spending too much.