Yankees GM Brian Cashman in an undated file photo.

Yankees GM Brian Cashman in an undated file photo. Credit: AP

By giving CC Sabathia a one-year extension for 2016 and a vesting option for 2017 on Oct. 31, the Yankees made the lefthander the highest-paid pitcher in the game, leapfrogging Sabathia over Cliff Lee of the Phillies. So it's not as if the Yankees suddenly have become, well . . . the Mets.

Yet baseball's new collective-bargaining agreement has given them strong incentive to be more careful with their dollars, and the expectation within the Yankees is that they will try hard to get the payroll down to about $180 million by the 2014 season.

General manager Brian Cashman declined to confirm this projection, but he said, "Certainly, Major League Baseball and the Players Association made that a motivational issue by the way this CBA is. There's strong motivation at that level."

The threshold of the "competitive-balance tax" -- baseball's cute wording for the luxury tax -- remains $178 million for next year and 2013. There's no chance of the Yankees avoiding a bill through 2013.

The Yankees' bill, however, has increased; for teams that exceed the threshold for the fourth time or more -- a group that includes the Yankees and no one else -- the rate increases to 50 percent. Therefore, if the Yankees' 2012 payroll is $200 million, $22 million over the threshold, they'll pay an extra $11 million.

The threshold rises to $189 million for 2014 through 2016, and that provides the timeline. If the Yankees can drop below $189 million in 2014, they'd very likely still have the game's highest payroll, plus avoid the tax.

The key to pulling this off isn't brain surgery. As big contracts come off the books, the Yankees will try to find economical replacements when possible. Just as rookie Jesus Montero will essentially replace Jorge Posada and his $13 million, if Mariano Rivera actually retires after 2012, another such opportunity would exist with David Robertson and Rafael Soriano already under control. And when A.J. Burnett's deal finally runs out after 2013, the Yankees will hope to have a homemade successor ready to go.

In the instances of Robinson Cano and Curtis Granderson, both of whom can be free agents after 2013, they might be too good to replace and would get raises to stay. That can work under the Yankees' goal, however, as long as they don't have to retain less elite players.

Yankees Extra

In line with our previous item, the Yankees think very highly of Cuban outfielder Yoenis Cespedes, 26, who should be a free agent shortly. Nevertheless, they're more likely to sign Cuban outfielder Jorge Soler, 19, whom they also like. Why? Soler will come cheaper.

The Yankees are extensively scouting the Dominican winter leagues, which means they're aware of the terrible outing by former Mets prospect Scott Kazmir (four runs, two hits and two walks in one-third of an inning Dec. 7). The thought has crossed the minds of some Yankees folks to try to make Kazmir, 27, a lefty specialist. So far, though, meh.

Illegal PEDs Weekly

No, of course Ryan Braun shouldn't lose his 2011 National League Most Valuable Player Award if he winds up getting suspended 50 games for failing a test for illegal performance-enhancing drugs.

Whatever Braun put or didn't put into his body, that doesn't take away from the "value" he provided to the Brewers. The award isn't about morality.

Meanwhile, during Barry Bonds' sentencing Friday, U.S. Attorney Matthew Parella -- the one-time Suffolk assistant district attorney -- embarrassed himself and his office by arguing that Bonds' history of marital infidelity should lead to a tougher sentencing for his obstruction-of-justice conviction. Really? Good grief. Bonds' case has shamed prosecutors far more than it has Bonds.

Extra Bases

The White Sox still haven't relented from their high ask on John Danks, who has only one year to go before free agency. The bet here is that changes after the new year, with the Yankees prime candidates to land him.

One reason C.J. Wilson turned down a higher offer from Miami to sign with the Angels: He told friends the idea of playing under verbose Marlins manager Ozzie Guillen for an extended period didn't appeal to him.

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