**Punto $ 1.5M **

**D.Mac $____ ($470K/ 1**^{st} Arb out of 3 years)

Kalish $____ ($417K/no arb)

Lavarn. $_____ ($ )

Anderson $____ ($415K/ no arb)

Exposito $____ ($414K/no arb)

Tejada $____ ($414K/no arb)

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Beckett $17M

Lester $6M

Buch $8.5M

Lackey $16.5M

Dice-K $8.7M

Miller $1.04M (Nonguaranteed)

Doubront $____ ($417K/no arb)

Tazawa $_____ ($1.1M in '11 / pre-arb '12, then 4 (?) arb yrs)

Pimental $_____ ($414K/no arb)

Mortensen $_____ ($ ??)

Bard $1.625M

Aceves $____ ($900K or $1.6M)

Jenks $6M

Bailey $____ ($3.35M or $4.7M)

Melancon $_____($421M in '11/ pre-arb '12, then pre-arb or 1 of 3/4 arbs)

Albers $1.075M

Atchison $_____ ($454K, then prearb and 3 arb years)

Bowden $____ ($417K / no arb)

Morales $ 850K

_______________________________________________

**Total Signed (Avg Annual salary including bonus): $145M (21 players)**

**Plus 16 nonarb players ($14 x ~$450K= $7.2M)**** **

**New Est. Total: $152.2M before 3 arbs**

**Now the 3 Arbs left to sign:**

**Papi $12.65M or $16M (or agree to a deal)**

**Bailey $3.35M or $4.7M (or agree to a deal)**

**Aceves $900K or $1.6M (or agree to a deal)**

**Assuming no side deal:**

**Total arb cost: $ 16.9M to $22.3M**

**I'm going to assume Bailey agrees to $4.1M before arb and Aceves gets $1.3M. That adds $5.4M and a new est total of $157.6M before Papi.**

**If Papi gets $12.65M, the total is $170.3M. If Papi gets $16M, it's $173.6M. I'm hoping we can work something out with a 2013 team option/buyout that will lessen the tax hit for 2012, maybe something like this: 2012: $13M, '13 team option $11M with a $1.4M buyout. That makes the salary count as $14.4M/2 or a $7.2M AVV. Let's assume Papi agrees to a deal similar to my suggestion. Our new est budget... **

**Luxury Tax Payroll Budget Total: ~$164.8 (before player benefit payment).**

**Now, add the player benefits. I have heard $2M and $9M. I'm not sure which one it is. **

** **

**TOTAL: ~$167M if the benefits payment is $2M.**

** ~$174M if it is $9M.**

**That means we will probably have between $4 and 11M to spend. That number could come down if Lackey's deal is altered due to the injury clause. His AVV could go from $16.5 to $13.8M. (Subtract about $2.7M from our payroll budget for tax purposes). It could also go down if we cut Miller loose from his nonguaranteed 1.04M deal. I'm not sure how much he would get if we did so. There is also the option of cutting any player who wins their arb deal (Papi?), but let's assume that won't happen.**

**If we only have $4M to spend, we might be able to get Cody Ross or another starter (Oswalt doubtful), but not both.**

**If the number is $11M, we actually could probably get both Oswalt and Ross, leaving us with this 25 man roster:**

**SP: Beckett, Lester, Buchholtz, Oswalt, Bard, Doubront (Dice-K in June-July)**

**RP: Bailey, Melancon, Aceves, Morales, Albers, Tazawa (Jenks)**

**C: Salty/Shopp**

**DH: Papi**

**1B: AGon**

**2B: Pedey**

**SS: Iggy/Punto (see OF: Aviles)**

**3B: Youk**

**LF: Aviles (& Ross/Sweeney from RF) (DMac?)**

**CF: Ells**

**RF: Ross/Sweeney**

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