My guesses - Likely that Bakinson, Fletcher, Hendrick, Dawson, Brennan, Momo, Pederson, Gregory and Byers will be the definite leavers with their contracts/loans expiring. Smith might attract interest and be allowed to leave. Maybe even Ihekwei too. James might be easier to move on as I doubt that his wages will be as big an obstacle as the other two.
Iorfa, Palmer, Bannan, Windass, Vaulks and Bernard I reckon will be offered new deals though how many agree to stay on the terms offered will be interesting. Proven solid Championship performers. As with Luongo a couple if season's ago I expect that there will be deadlines to facilitate finding replacements where required.
I think the club has a one year option on Paterson, whether it's taken up may depend on how high the wages obligation is.
It's going to be a busy summer!