In Season 2, there are going to be two major deaths. One is said to come suddenly and without expectation, whilst the other will provide motivation for the extremely unlucky Gordon, feeding fuel to his fire for the majority of the season. Because Gotham is a show about the origins of established characters, there are not that many that could be taken out of the picture without affecting the mythos. Although it would be a shock, characters such as Harvey Dent, Alfred or detective-turned-barkeep Bullock cannot be expected to go, as they are prominent figures in the life of an older Bruce Wayne. So who does that leave? Two characters that are close enough to Gordon, while simultaneously expendable, are Barbara or Sarah Essen (Gordons boss). Essen, one of the only authority figures who now has Gordons back, would be a likely bet as her death would put an exclamation point on the corruption of the GCPD and reinvigorate Gordon. Barbara, on the other hand, has a long history with Gordon and, despite her being guano crazy, was his fiancée at one point. Whether he wants to or not, Gordon will still hold a certain amount of affection towards her. Because guys dig crazy chicks who murder their parents.