I'm thinking keep Bourn, CarGo, Hudson, Latos, Lincecum and Leubke. $121 leaving you to fill 23 spots. I don't think you have to make the deal considering the talent pool that will get sent back, and I definitely prefer Lincecum straight up. If you can counter offer for a productive hitter that can save you $8-$10 that might be worth it.
EDIT- lol. Terrible deal for them. I would make the same suggestion though. Shop Timmy around and see if you can get a good offer.
I am a big Lincecum fan so I would have taken him over Gallardo
Keep C Napoli 1 Butler/Davis/Hosmer/Dunn 2 Young/Utley/Zobrist 3 Moustakas SS Bonifacio/E Cabrera OF Grandy/Choo/Reddick/Kubel SP Anderson/C Lee/Oswalt Haren/Moore/A Sanchez RP Soriano/Myers/Johnson/Aceves/Parnell