SO the Sox have 69 million to spend, hypothetically. If you assume they will go over the luxury tax and are willing to go up against the next threshold that's their top budget. Probably need a few million to account for promotions, trades etc etc. Call it 60 million.
Depending on how you spend that money and other transactions you make, that $60 million grows. If you're signing Yamamoto and Aaron Nola (for example) you can make the argument to trade away Nick Pivetta, and if you end up trading for a guy like Soto, or some other move that involves moving Verdugo that's another $9 million off the books. Also, I think there's a good chance that the Sox non-tender Urias. Now you have more like $80.00 to play with.