326 is technically the number (650 MPs), but there are already 4 SF MPs, who will refuse to sit.
So 324 is the real number, for whichever party/alliance
And the DUP - 8 MPs - will certainly ally with the Tories if required. There is also Sylvia Hermon who is a Unionist who was standing on an independent Ulster Unionist - but not Conservative ticket. Then there is the 'Independent Unionist' or SF in Fermagh & South Tyrone.
Not sure what the Alliance MP will do.