It's easy to get an idea.
The numbers are readily available. Some of the option buy outs and bonuses get tricky, I can see how anyone can say we are within $2-3M of the tax line, if the bonuses count and the Turner option is counted differently.
25.6 Sale (cots and spotrac agree)
23.3 Story (agree)
18.0 Yoshida (agree)
17.5 Devers (rock solid number)
16.0 Jansen (rock)
10.0 Kike (rock)
10.0 Kluber (agree)
10.9 Turner (agree)
7.5 Martin (Spotrac has $6.8M)
7.0 Duvall (rock)
6.3 Dugo (rock)
5.4 Pivetta (rock)
4.7 Whitlock (rock)
4.0 Paxton (agree)
3.0 Bleier (agree)
3.0 Mondesi (agree)
2.0 Arroyo (rock)
2.0 Brasier (rock)
2.0 JRod (rock)
1.2 McGuire (rock)
1.2 Ref (rock)
+5.6 Barnes payment (Spotrac has $4.89M & Hosmer $1.8M)
+1.7 0-3 bonus pool (agree)
+2.3 Forty Man (Spotrac agrees)
+16.5 Player Benefits (agree)
Total $215.1 cots/$213.7 spotrac
There is $2M for Alfaro on a minor league deal.
Bonuses listed on cots:
$500K Kluber for 20 GS, $750 for 25 and nother for 30 GS.
$200K Turner for each PA milestone: 480, 500, 520, 540, 560 and a $6.7M buyout on an $8.3M 2023 contract, which looks like $15M guaranteed, so this could add $3-4M, if counted differently.
$500K Duval for each PA milestone: 350, 400, 450, 500 and $1M for 550.
$200M Paxton for starting 20, 22, 24 or 26 games.
Maybe some add up all the bonuses and count them, but that looks like just $6-7M tops. Add$2M for Alfaro and $4M more for Turner and we still look to be within $2-3M.
The bonuses and Turner contract might be the biggest factor.