The numbers crunch has officially begun for Florida coach Will Muschamp.

About a dozen targets still remain on the board, but the Gators are already out of room.

UF has 74 scholarship players on its roster excluding walk-ons (who won’t count against the 2013 class), and 13 of them are seniors.

Florida currently has room for 24 signees (NCAA roster limit is 85), but there are now 25 recruits committed as of Dec. 17.

With that in mind, here’s how UF can/will open up scholarships for the soon-to-be signees.

Four juniors (safety Matt Elam, defensive tackle Sharrif Floyd, linebacker Jelani Jenkins and tight end Jordan Reed) have submitted their paperwork and the Gators are expected to lose at least two (definitely Floyd).

Then there’s the annual attrition that will occur in the offseason. Here’s a list of possible players who might transfer, be dismissed, receive a medical hardship or simply hang up their cleats. This is not based on any sources, just likely candidates given the course of their college careers thus far.

Quarterbacks Jacoby Brissett and Tyler Murphy, running backs Mack Brown and Chris Johnson, receiver Stephen Alli, tight end Tevin Westbrook, offensive linemen Tommy Jordan, defensive end Kedric Johnson, linebacker Gideon Ajagbe and cornerback Jeremy Brown.

For the sake of this blog, let’s say half of those players aren’t on the team come this summer and some underclassmen enter the NFL Draft. What’s the maximum number of recruits Florida can have on National Signing Day?

Per SEC rules, 25 is the most a class size can be. However, that number can be exceeded with early enrollees that count toward the previous year.

UF signed 22 recruits last February, but six of them enrolled early and were counted toward the 2011 recruiting cycle. That leaves the Gators with a 2012 class size of only 16, meaning they could sign up to 34 prospects this year if they have nine early enrollees AND enough scholarship room for them.

With 24 openings at this time, Florida would need 10 departures in the offseason for that to happen (highly unlikely). But the Gators should have enough transfers and juniors go pro (they currently need just one) to meet the scholarship needs of their incoming freshmen when they report in June.

UF has seven commits that will enroll early next month — running back Kelvin Taylor, JUCO offensive linemen Trenton Brown and Tyler Moore, JUCO defensive tackle Darious Cummings, defensive lineman Joey Ivie, linebackers Daniel McMillian and Matt Rolin.