According to CapFriendly, qualifying offers are calculated at 110% of the player's base salary if they made less than $660,000, 105% of their base salary if they made more than $660,000 but less than $1,000,000, and 100% of their base salary if it was greater than $1,000,000.
Earlier today, the Maple Leafs agreed on a 2-year deal with Liljegren, which was worth $3 million per season and they also extended unrestricted free agent
Max Domi to a 4-year deal worth $3.75 million per season. Extensions for Dewar, Robertson, and Steeves will be on their way but it shouldn't majorly affect the Leafs' salary cap as they currently have $12 million to play with on the eve of Canada Day.
Gregor, the soon-to-be 26-year-old, played in 63 games this season and recorded 6 goals and 12 points, held a minus-7 rating, took 17 PIMs, and averaged 11:24 ATOI. He added 147 hits and 26 blocked shots with 16 takeaways as well. Gregor went pointless in 2 post-season contests this season and averaged just 8:05 ATOI.