There is the “training camp formula” that will determine your ACSL and relief pool numbers if a team enters LTIR during training camp. This is likely what the Leafs will use regardless if they have Marner signed or not. By acquiring Clarkson, it means they can enter LTIR during training camp while getting optimal LTIR relief. Without Clarksons contract, Leafs would otherwise be under the cap during training camp without Mitch signed and thus would not have optimal relief. If Sorry I don’t have a direct link right now but search the “training camp formula” for LTIR salary relief pool on the LTIR FAQ on capfriendly.