David Pinto notes the $85 million bill the Yankees have to cough up between the luxury tax ($25 million) and revenue sharing ($60 million). Ouch. Still, considering their free agent and Big Unit pursuits this offseason, it’s hard to say that’s put a crimp in the Yankees’ budget. But you have to wonder how many more Giambi-sized mistakes they can eat before the team’s behavior is affected (assuming they can’t get out of contracts, as they may with Giambi).