I figure about six somewhat identifiable people dying in the finale (two from each tier). I have underlined my predictions...
Tier 1:
Rick
Daryl
Carl
Judith - Maybe not this season, but the storyline has tremendous growth opportunity with her death.
Glenn
Maggie
Michonne
Carol - Karma is gonna catch up with her. Plus, she's too old. Old people don't last long on the cast. Last reason is because she's a guest on the finale of Talking Dead. They are definitely killing off a main character and Talking Dead always features the recently departed.
Tier 2:
Sasha - She's done. Her character is becoming exhausting to watch. She will probably shoot Carol in the back of the head by accident, too.
Abraham
Tara
Rosita
Eugene
Gabriel - Again... Karma.
Morgan
Tier 3:
Pete - Obvious.
Jessie
Sam
Deanna
Nicholas - Obvious.
On Pete and Nicholas, I'd say there's no doubt. Gabriel is a strong maybe, but I don't think so. Sasha? Nope, not a chance. Just by narrative structure, it's almost never the people that are steely willed and effective, it's the folks that are hopeful and positive; same reason Carol won't bite it. It's worth noting that the person killed off is almost never listed in the Talking Dead ahead of time...they're the surprise guest. Judith...maybe eventually, but I don't think so; the whole "Judith is dead" thing was pulled two seasons ago (admittedly it didn't actually happen), I don't think they will pull that out of the bag, at least not until she is older. Personally, if I'm betting on anyone being dead, it has to be Glenn, his speech to Rick where he is trying to convince him that Alexandria is worth all the bull they're putting up with is classic Walking Dead "he/she was right and now he/she is dead".
That said, I'm going to throw out a bold prediction here, none of the primary characters are dying this episode, the special guest will be the new villain. Now, I could be wrong here, and hell I probably am, but this just feels like something they would do; kill off people in rapid succession and then not kill anyone off when you think they are going to kill someone off.