With their blockbuster deal for Giancarlo Stanton and Masahiro Tanaka's decision not to opt out of his contract, the Yankees have already had a wildly successful offseason. That said, notable free agents abound at this late hour, and GM Brian Cashman still has roster needs to address. 

The issue for the Yankees, though, is that they're committed to staying under the $197 million competitive balance tax threshold (informally known as the luxury tax threshold) and thus resetting those compounding penalties. They're on target to do just that, but that doesn't leave them much room in the payroll budget to address those aforementioned needs. As for a specific number, MLB.com's Jon Morosi has the details ...

... Under baseball's Collective Bargaining Agreement, the payroll calculation for the Competitive Balance Tax includes benefits, insurance and performance bonuses paid to players on the Major League roster. For the Yankees, that figure could be at least $10 million in 2018.

Moreover, the Yankees want to allocate another $10 million to spend at the non-waiver Trade Deadline and on callups during the season.

That leaves $15 million.

So $15 million, even if the market winds up being depressed, probably isn't going to land a true needle-mover. The Yankees, for instance, are one of the teams linked with free agent right-hander Yu Darvish, but he's going to cost more than $15 million per year. As for how the Yankees might increase that figure via trades, Morosi has some potential names. The issue, of course, would be finding takers. 

In addition to rotation depth, the Yankees also need infield help. Right now, they've got Miguel Andujar and Ronald Torreyes penciled in as the starters at third and second, respectively. Andujar certainly has some ceiling, but the Yankees might prefer a known quantity at one of those spots as they angle for the World Series in 2018. Top prospect Gleyber Torres will likely fill one of those spots early in the season, but the Yankees might still perceive a need for a veteran option. 

As things stand now, the Yankees won't be able to fortify the rotation and the infield while staying under the tax threshold, at least without moving some salary. Even though we're almost to February, we've got a lot to follow over the final weeks of the offseason. Consider the Yankees' current situation to be prominent among those subplots.