Arbitration-eligible (with projected salaries from MLBTR):

Write "tender" or "non-tender" after each of the following names:

• Ronald Belisario, $3.9M non-tender (I might consider an NRI)
• Tyler Flowers, $2.1M tender
• Dayan Viciedo, $4.4M tender w/caveat
• Hector Noesi, $1.9M tender
• Nate Jones, $600,000. tender
• Javy Guerra $1.3M (if he is a Super Two) tender

Explain the toughest calls:

Contract options (pick up or buy out):

• Felipe Paulino: $4M for 2015 or $250,000 buyout Buyout. He's also an NRI contender

Explain if you have to:

Free agents (re-sign or let go?):

• Matt Lindstrom: $4M salary in 2014 Let him go

Explain if you have to: I don't trust Matt Lindstrom anymore. Paulino is a curious case and I might consider an NRI to Spring Training but if not, no great loss

Free agents

1. Pablo Sandoval, 3B/1B/DH 3/$39m. I know he's a gamble considering his conditioning but I think Herm can keep him healthy. He can play 3rd, spell Abreu at 1st, and DH. Like everyone else I like Chase Headley but I don't think the Yankees will let him walk.

2. Colby Rasmus, OF, 3/$33m. He's a left-handed bat who has shown some nice power in the past that should play well at USCF.

3. Emilio Bonifacio, IF/OF, 2/$9m. Switch-hitter who can play just about anywhere on the field. More than capable replacement for Leury Garcia.

4. Zach Duke, LHRP, 2/$5m. Solid lefty out of the pen. Like Headley, I have doubts that Baltimore lets Andrew Miller go.

5. Jason Hammel, RHSP, 2/$12m. Admittedly this might not be enough to sign him but if he can be had for around 6-8m/yr he'd be a nice bridge for Carlos Rodon.

6. Jeff Mathis, C, 1/$2m. I agree with everyone else, I would like a back-up catcher to have major league experience

Trades:

1. I don't really want to give up anyone that can have potential value. I like what Rick Hahn and co. have done with regards to re-stocking the farm system. I'd rather have guys like Anderson, Montas, Johnson, Hawkins, et al for cheap and under control than trade them away for maybe 1-2yrs of an over priced veteran. That being said, I'd trade Dayan VIciedo to Houston for RHRP Josh Fields. Again, it might be a stretch but I can hope.

If my calculations are correct, the payroll would be $97.817m for 2015.

The 25-man roster would look like this:

Starting Rotation

1. Sale

2. Quintana

3. Hammel

4. Danks

5. Noesi

Bullpen

LHRP - Duke, Surkamp

RHRP - Petricka, Cleto, Webb, Putman, Guerra, Fields

Line-up

C- Flowers

1B- Abreu/Sandoval

2B- Semien

3B- Sandoval/Gillaspie

SS- Ramirez

LF- Rasmus

CF- Eaton

RF- Garcia

DH-Sandoval/Gillaspie

Bench: Mathis - C, Bonifacio - IF/OF, Sierra, OF, Gillaspie, 3B