Actually I could see less than that. Someone on another site was doing the math, and we only have 15 Seniors listed on the roster at this moment.
Ryan Gersonde, P (likely gone, not beating Taylor)
Matt Hankins, CB (used COVID year)
Caleb Shudak, K (has not used COVID year)
Henry Marchese, DB (has not used COVID year, but likely gone, buried on depth chart)
Charlie Jones, WR/PR (used RS AND COVID I believe)
Austin Spiewak, LS (has not used COVID year)
Max Cooper, WR (has not used COVID OR RS year, but likely gone)
Ivory Kelly-Martin, RB (incorrectly listed, as WILL use COVID year and be back in 2022)
Xavior Williams, DB (has not used COVID year)
Jack Koerner, S (has not used COVID year)
Riley Moss, CB (has not used COVID OR RS year)
Bryce Schulte, TE (has not used COVID year)
Kyler Schott, G (has not used COVID year)
Tommy Kujawa, TE (has not used COVID year)
Zach VanValkenburg, DE (has used both COVID and RS years)
So doing the math, that leaves 14 seniors, plus 1 scholarship that we're under the 85 limit right now. The guys in bold are guys that I've either heard could use their COVID year, or would make sense too. Moss is a name I've heard thrown around that will likely use it unless he just blows up on NFL boards. Williams would make sense as a starting CB spot opens in 2022. The specialists both make sense as Shudak would get 2 full years as a starter instead of one, and the NFL doesn't draft specialists unless they're locks, so both could benefit from an extra year.
Koerner isn't likely because this will be his 5th year and he'll likely be looking at a UDFA option at worst in the NFL. Schott I debated because of his size, but decided he'd probably go. Then there's the outside possibility that someone I didn't pick chooses to come back for school/personal reasons, but let's say they don't.
Then on top of all that add in the natural additions/subtractions through the transfer portal. Let's just say for now we break even here.
Even if only 2 of the 4 I picked decide to use their COVID options, that only leaves 13 open scholarships for the class of 2022.