You really missed the mark on salaries for RFA's... Jankowski is going to see atleast double that with Kulak and Rittich getting much more than what you put. Backlund is very close as I see him making between 4.5-6m/year depending on contract length. If he wants more then he has to go. As much as I love Brouwer I would.... Wait what..... I don't love him at all!!! He and his massive salary have to go!!! I see a buyout coming this year for Brouwer as 3m/year savings could be spent on someone who could actually have an impact.

Here's my response;

Brouwer most likely will not be bought out this summer, that would mean paying him 1.5x4 to not play for the Flames, can't see ownership doing that. He's still wearing a letter, playing 2nd line minutes in Frolik's absence and the coaching staff really likes him. IF and that's a big if, he is to be bought out it wouldn't be until the final season of his deal.

How much are you wanting to pay Kulak and Rittich? I acknowledge Kulak is playing sheltered minutes, however this is a player that has yet to score an NHL goal in 65 career games, also he may have a tough time making the team next season with the young guys pushing. 1 year deal for him with a slight raise from the 650k he's making currently.
Rittich has been phenomenal yes. But we are talking about a guy with 5 starts under his belt and 2 mop up appearances and it's likely he get's 15 starts this season max. The sample size is too small to justify much of a raise from the 725k he's making this year. It would be prudent for Treliving to push for a 2 year deal, although it may only be a 1 year at a slight raise.

Jankowski is a tough deal. If he plays the remaining games this season he would have 75 career games played. He currently has 15 points, but for arguments sake let's say he reaches the 30-35 point range. He won't be getting a big contract though as like the other 2 RFA's mentioned, the sample size is far too small.
Look at what Bennett signed for, 1.95x2 and he had more games played and points than Janko will have as he heads into his negotiation. Anywhere between 1-1.6 on a 1 or 2 year deal is a ballpark for Janko's deal

On a side note I like Hornqvist on the Flames, but I do think he would command another year or two. But even if you are off base by 1-3 million on your RFAs you still have the cap space for now...When Sam Bennett, Tkachuk and Ferland hit the next season that's a "pick 2 of the 3" situation I think. Without Horny I think you can keep all three. Tough choices.

The next season I think you would see a Brouwer buy out to open up 3 mill and either one or two Stone, Brodie or Hamonic moved as well to create space.

Tkachuk will be an expensive one at 6+
Ferland is a tough one as he scores a ton on the top line but his assist totals are low
Bennett may be moved, if not he will sign for between 3 and 4

I'm not sure about your team's prospects, if there is a new Sam Bennett on the way - but that position for 3-4 isn't that bad. (I'm STL fan, Berglund in that range, works just fine, he's no All-Star, sometimes a headache, but well worth 3-4 mil).

If you ever want a gigantic return I'll make an STL offer for Tkachuk Ferland is the tough one for sure...perhaps he is the 1 out of the 3 that moves on...not that he is bad or anything, but because he is the easiest to replace out of the three (again, not knowing your prospects).

Tkachuk to STL would be very cool for Matt and his family. I have a feeling that negotiation will be very difficult for the Flames.

Bennett's play has improved, he may never be a high end player like he was projected, but still a quality NHLer. Think he will be a 40-60 point guy through his prime as he has finally be given competent linemates.

Gaudreau and Monahan turned Hudler into a 76 point player a few years back, Ferland hasn't been nearly as successful playing with any other players, although he does create space and provide protection for Gaudreau. Another tough negotiation for the Flames

If CGY/STL dealt Tkachuk, and I had the negotiation rights, I'd start with Tarasenko and an RFA. I'd love him to be here, and that's why I love watching your team now