It'll be interesting to see if the Jays adjust their approach to contracts now that they are a luxury tax payer. As an example, Berrios has a tax value higher than every year he's guaranteed to be a Jay on his contract, because he has an opt out of the last two years, which are both at $24 MM.
So even though the first 5 years on his deal only average $15.6 MM he counts for $18.7 MM against the cap.
If he doesn't opt out then that doesn't matter, but if he keeps pitching like he has been I think there's a chance his market value is more than $24MM x 2 at his age 33 season.
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