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Opening Day is fewer than 100 days away, and after the Yankees fell short in their pursuit of free-agent pitcher Yoshinobu Yamamoto, there are holes that must be filled and decisions that must be made.

How will the Yankees complete their starting staff? Right now, that group isn’t good enough to contend, plain and simple.

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Who will occupy the final few spots in the bullpen? Depth is important to withstand the inevitable injury bug.

What about putting some offense on the bench? It seems like the starting lineup is set after the trades for Juan Soto and Alex Verdugo.

Here’s a prediction of which 26 players will be listed on the active roster when the Yankees take the field in Houston on March 28, opening the regular season against the Astros:

Catchers (2)

Jose Trevino, Austin Wells

No surprises here. Jose Trevino is healthy after his season-ending wrist surgery last summer, an important piece of the puzzle in bringing the best out of the Yankees’ pitching staff when behind the dish. I’m expecting a big year from Austin Wells — he started to show what he’s capable of on both sides of the ball toward the end of his first full month in the big leagues this year.

Infielders (6)

Anthony Rizzo, Gleyber Torres, Anthony Volpe, DJ LeMahieu, Oswald Peraza, Oswaldo Cabrera

The ceiling of the Yankees’ starting infield is actually pretty high, but like the rotation, this group has a fair share of question marks. The Yankees desperately need Anthony Rizzo (first base) and DJ LeMahieu (third base) to bounce back from the seasons they had in 2023. I’m betting on a sophomore surge from Anthony Volpe, as long as he places more of an emphasis on hitting for average. He must turn the flashes of potential from his rookie year into sustainable stretches of production to be a positive presence in the bottom of the lineup (and utilize his speed more often). Gleyber Torres is due for another strong season on offense, too. I thought he could be flipped for pitching (which has been the rumor for several years now), but he’s too valuable on offense. If anything, Oswald Peraza and Oswaldo Cabrera can be the potential trade chips, but I think the Yankees hold on to them and use them in a utility-type role until someone gets hurt.

Outfielders (5)

Aaron Judge, Juan Soto, Alex Verdugo, Trent Grisham, Giancarlo Stanton

Do we really think Giancarlo Stanton will recapture his old form in 2024? I do think he’ll be better, but that’s not exactly a high bar after his horrid season. Still, expect Stanton hitting in the heart of the order (at least early on) and maybe his emphasis on getting “leaner” and “lighter” this winter will be a catalyst for more durability. Aaron Judge, Soto and Verdugo will form a top-five outfield in the bigs, and as general manager Brian Cashman said earlier this winter, don’t sleep on Trent Grisham, the other piece that the Yankees received in the trade with the Padres. His defense is elite in center field — you’ll see him out there a lot, even if he’s not starting. Lastly, I don’t have Everson Pereira listed here because I think the Yankees may use him as the centerpiece in a trade for a starting pitcher. Pereira has plenty of potential, even after his brutal first impression, but the Yankees can make him expendable since there’s no room for him in 2024 (and others like No. 1 prospect Spencer Jones will be ready for pinstripes in 2025 and beyond).

Starting rotation (5)

Gerrit Cole, Corbin Burnes, Carlos Rodón, Nestor Cortes, Frankie Montas

After whiffing on Yamamoto, the Yankees must acquire a top-tier starter. That will be their top priority heading into the new year. It’s possible that Carlos Rodón and Nestor Cortes pitch well behind ace Gerrit Cole, but the Yankees can’t rely on those two staying healthy or pitching effectively all season. Not until they prove it when the season begins.

The Yankees should check in with free agents like ex-Yankee Jordan Montgomery and two-time Cy Young Award winner Blake Snell, but a trade for Brewers ace Corbin Burnes is the best win-now move. It’ll be costly if they can make it happen, and a risk becase Burnes is a one-year rental like Soto, but he’s one of the best pitchers in the game with a sparkling track record. Trading Pereira and a few more pieces can get the job done. Shane Bieber is also a tempting trade piece, an arm that pitching coach Matt Blake worked with in Cleveland. He would probably be cheaper to acquire when it comes to the quality of prospects in a trade, but his injuries are a concern and he’s also a rental.

Other alternatives: Dylan Cease of the White Sox and a Marlins starter like Jesús Luzardo or Edward Cabrera. I believe Frankie Montas will return on a one-year, incentive-laden contract — both sides demonstrated interest in a reunion and they have unfinished business together after Montas’ injury woes following a trade to the Bronx from Oakland in 2022.

Relievers (8)

Clay Holmes, Jonathan Loáisiga, Scott Effross, Tommy Kahnle, Ian Hamilton, Clarke Schmidt, Victor Gonzalez, Will Warren

By acquiring Burnes and signing Montas, the Yankees can move Clarke Schmidt into the role that Michael King previously held in the bullpen. Schmidt has what it takes to start, and he’ll be next in line when injuries arrive, but he has the stuff to shine as a multi-inning reliever. I don’t see the Yankees bringing back Wandy Peralta after the acquisition of left-hander Victor González from the Dodgers, and while Scott Effross isn’t a sure thing in his return from Tommy John surgery, he has the potential to be a legitimate threat in a high-leverage role.

Will Warren is listed here because of the buzz we’ve heard this offseason about his readiness to take the step forward from Triple-A. He’ll start the year in a hybrid role, what Jhony Brito or Randy Vásquez would’ve been if they hadn’t been included in the Soto deal.

Luis Gil, Ron Marinaccio, Clayton Beeter (if he isn’t traded), Yoendrys Gómez and even non-roster invitee Yerry De Los Santos aren’t listed here, but they’ll pitch in pinstripes in 2024. Keep an eye on top prospects like highly-touted starter Chase Hampton and deceptive reliever Danny Watson as well, they’re positioned to accelerate through Triple-A depending on their performances this spring and the health of other arms around them.

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Max Goodman may be reached at [email protected].