Only 2 things left in the offseason for the Jays with a maximum of 18M to work with under the 2nd tax threshold: settling Vlad's arb case and signing Soler/JDM as the DH/OF add (assuming no Joc because he reportedly wants to stay on the west coast).
Your 2024 Blue Jays (Opening day luxury tax commitments: 256.9M, just under the 2nd threshold):
C Jansen/Kirk
1B Vlad
2B Schneider/Biggio/Espinal
3B Biggio/IKF/Espinal
SS Bichette
LF Varsho/Schneider
CF KK/Varsho
RF Springer/Soler
DH Soler or JDM
13th position player who barely plays but is cheap: Clement
5 SP: Gausman, Berrios, Bassitt, Kikuchi, Manoah/White/Yariel
8 Relievers: Romano, Swanson, Green, Mayza, Garcia, Richards, 2 of Cabrera/Yariel/White
1 of Manoah/White/Yariel/Cabrera will not make the team to start (2-3 of them are optionable depending on if there's some kind of minor league assignment clause in Yariel's deal).
Garcia/Richards/Biggio/Espinal also represent roughly 15M total in 2024 AAV that can be shipped out, but they currently all hold 26-man roster spots and specific roles so could be tough to replace some of them with cheaper guys.