Update 1:10pm // David Robertson gets $5.215 million.
Update 2:20pm // Ivan Nova gets $3.3 million

Per Joel Sherman, the Yankees have reached one-year deals with arbitration eligible Brett Gardner ($5.6 million), Shawn Kelley ($1.765 million), and Francisco Cervelli ($700k). That puts the Yankees’ payroll at nearly $162 million. This does not yet include Robertson and Nova, who are projected to receive a combined $8.5 million or so. That would put the Yankees ~ $170 million.

Now add ~$11 million for player benefits, $2-$3 million for renewing non-arb contracts (Romine, Phelps, Warren, etc), and another $5 million for in-season maneuverability and player milestones…and they’re banging right up against 189, perhaps exceeding it.

Remember, the luxury tax is calculated on end-of-season payrolls, not beginning. Even if they exceed 189 before the season starts, the Yankees could make trades before or during the season to try to get under.

However, with the club currently right at or even above 189, Tanaka remains the true test. If they sign him, there’s no chance Hal can get under 189 either now or by the end of this upcoming season.