My updated Yankees payroll (updated for Roberts/Thornton):
Rotation (41.90 AAV + FA) - Sabathia (24.40 AAV), Kuroda (16.00 AAV), FA, Nova (arb1, assume 1.00 AAV), Pineda (min, 0.50 AAV)
Bullpen (11.00 AAV) - Robertson (arb3, assume 4.00 AAV), Phelps (min, 0.50 AAV), Thornton (3.50 AAV), Kelley (arb2, assume 1.50 AAV), Warren (min, 0.50 AAV), Betances (min, 0.50 AAV), Claiborne (min, 0.50 AAV)
Lineup (102.18 AAV, net) – Ellsbury (21.87 AAV), Jeter (12.81 AAV), Beltran (15.00 AAV), Teixeira (22.50 AAV), Soriano (4.00 AAV, net of payment from CHC), McCann (17.00 AAV), Gardner (arb3, assume 4.00 AAV), Johnson (3.00 AAV), Roberts (2.00 AAV)
Bench (9.50 AAV, net) - Cervelli (arb1, assume 1.00 AAV), Ryan (2.00 AAV), Suzuki (6.50 AAV), Wells (0.00 AAV, net of payments from LAA/TOR)
This assumes Rodriguez is suspended for the entire 2014 season and assumes Nunez (who has one option remaining) begins the year at AAA. This also assumes that none of Jeter's bonuses are hit.
Total AAV is 164.58 (plus the cost of a solid #2/3 starter), plus 17.00 AAV in benefits/40 man roster.
That leaves approx. 7.42 AAV to fill out/upgrade the roster and remain under the luxury tax threshold.