Brett Gardner (5.6M) David Robertson (5.2M) Ivan Nova (3.3M) Shawn Kelley (1.7M) Francisco Cervelli (700,000) According to reports this additional 16M now puts the Yankee payroll at $170M among 18 players. So 7 more players need to be signed to complete the 25 player roster. And if there go strong after Tanaka, the'll blow there 189M payroll goal out of the water.
"NEW YORK -- Outfielder Brett Gardner and pitchers Ivan Nova, David Robertson and Shawn Kelley have agreed to one-year contracts with the New York Yankees, raising the team's luxury tax payroll to about $181.5 million for 19 players with agreements."
I think you are right on. If Tanaka comes aboard, then figure Balfour also. That's around 30 mil, plus the seven or 5 others, the insurance, and the 5 mil budgeted for call ups during season due to injuries and you both are close. And as the experts say, if you go over, you might as well go way over. For some reason, Drew hasn't signed, I still feel the Yankees could be in play with him regardless of the denials. That could be a Boras/Cashman dance...
I must admit that I'm a bit surprised that Drew hasn't found a home yet but I still think he ends up with the Mets.