Yankees will be around $185 million after arbitration and their $12 million contribution to player benefits. They will have holes at 2B, SS, DH, SP (1), CL, and most likely 3B. How much they will be able to spend this offseason depends on how they perform this year. If they are out of the race in September, they could be in trouble for 2015. Even if they make the playoffs, pushing the payroll over $210 million before addressing the offense is pretty unlikely.