Teo and Jansen honestly. With arb raises for Bo (arb2), Vlad(arb2), Romano (Arb 1) .. not to mention the other pen arms that will be need raises (Cimber, Mayza)....Espinal is 1st arb though since he qualified as Super 2 - luckily will be cheap as hell since he sucks at all the things that matter in aribitration.
There's some punting candidates of course that will save some money like Tapia, Thornton, Zimmer - kind of on the fence about RIchards. Biggio will likely be retained and luckily wont be expensive.
Jays are in a pretty good spot with the only FAs being JBJ, Phelps and Stripling. If Atkins could somehow find a way to get out from under Kikuchi and re-sign Strip... that would be amazing. Doubtful...but stranger things have happened.