It's probably worth pointing out that since Tanaka is the guy that puts the Yankees over the tax threshold, and their tax rate is 50%, he is effectively going to cost them about 33 million this year, and that doesn't factor in the revenue-sharing-disqualification thingamajig. Here is a link to their payroll figures, which don't include about 11 million in player benefits that also counts toward tax.
http://mlbreports.com/2014/01/22/tanaka-pay/