Why it's a good deal for the Yankees: This is essentially a salary dump by the Yankees, trading Mitchell so the Padres will take on the $13 million owed to Headley in the final year of the third baseman's contract. The Yankees are trying to get under the luxury-tax threshold for the first time -- it's at $197 million for 2018 -- and trading Headley's salary puts them at an estimated $35 million below that number. Cot's Contract estimated the Yankees' 2018 payroll at $169 million before the trade, so this deal would leave them at about $156 million. The tax threshold is determined by annual average value of contracts, however, so that probably pushes the figure up to around $162 million.
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2dSteve Kim and Anthony Olivieri