I think nobody here will be happy if Kerfoot is still on the team in 2021.
Look, I typed out a whole response running different protection scenarios, and
all it did was reinforce my belief that it's too early to think about. No matter how I slice and dice this team up, somehow, a good young player is exposed unless all of our prospects fail, especially if we land the UFA top sixer that everybody wants this summer. That's with and without Makar being eligible to protect.
It's not worth worrying about this far in advance. You put together the best team you can long term, and live with losing a player you like.