Any offer sheet with an AAV over $3,364,391 will cost at least next year's first round pick. Any offer sheet under that amount is likely to get matched unless it's outrageously high for the player.
It would be a bad idea for the Flames to even think about wasting their time on RFA offer sheets this year.
Given what Treliving has said about not being willing to give away pieces of the future for a small improvement in the present, I'd say it's safe to assume the Flames won't be submitting any offer sheets.
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