I just took a moment, in light of the Bubba Crosby signing, to look at the 40 man roster. Right now, if my count is right, there are 34 players listed on the 40 man roster, but two of them are on the 60 day (Ramierez and Claussen), so I believe they don't count towards the 40 man roster (or is that just during the season? - I don't think that's the case).
That leaves us at 32 players with Crosby. That leaves eight slots for trades, Free Agents or Rule V draftees. I think that leaves us with lots of flexibility.
Does that jibe with what others see?
(Note: There were three players placed on the 60 day who have declared Free Agency - Guardado, Mercker and Wilson).