Are Cubs a threat to Yankees for Tanaka sweepstakes? Interesting.
If Yankees bit and paid him a 20m AAV then luxury tax would be about 22m (Arod included). Basically, Yankees would spend 42m extra. (20m to Golden Eagles and 22m luxury tax charge) I don't know if Yankees are okay with it.
Giants may be interested in Ichiro. Just give us non-40 roster southpaw reliever.