Right now, according to Spotrac, if they buyout Harrison's option and Pollock picks up his player option, they would have $151,656,666 on the books for 2023 but the luxury tax number is $137,156,667. That doesn't factor in arb numbers because I just don't want to guess those but will add them to my tracker when MLBTR does their predictions since they are usually really close. Some guys like Crick, Engel, Ruiz could be candidates to be non-tendered. It doesn't look like buyouts count towards the CBT number but they owe Jose $1 mill in deferred money which does.