Call it a 140m budget and that's 32.5m for the 4 starting spots and the bench/bullpen.
2B: Jed Lowrie is a free agent. Maybe he gets $8-10. Him or Drew will sign for around that and be good options.
LF: Aoki seems like the kind of guy that's going to be a bargain if he went for a reliever on the trade market. 2/12?
CF: Chris Young won't be expensive. 1/4 or something.
SP: With the remaining $12.5, you could probably nab Liriano or Peavy, maybe Masterson. McCarthy is a guy I really want to look at.
BP: Please. It's a bullpen. Stilson/Loup/Cecil/Delabar/Drabek is a solid 5, and then there's maybe Mike Adams, Joba, Frasor, Lindstrom, Neshek, etc. There'll be guys in the rule 5 draft too. Relievers are replaceable, after all.
Bench: Gose/Kratz/Muni is a solid 3, and then there are guys like Johnny Gomes, Nate Schierholtz, Tyler Colvin, Seth Smith, maybe even Kevin Youkilis.
Alternatively, we could trade Navarro for one of the spots and sign Russ Martin.
There are options.