Infielder Mitch Moreland, according to the Globe’s Peter Abraham, will get $5.5 million.

While Sale will make $12 million in 2017, for luxury tax purposes — which calculate the average annual value of the deal — he will count for just $6,769,562.50 against the team’s payroll.

The structure of Chris Sale’s five-year, $32.5 million was an appealing element to the Red Sox, in that it made it possible to add an ace without jeopardizing the team’s desire to stay under the luxury tax threshold.

Reliever Tyler Thornburg is likely due to get a bit over $2 million as a first-time arbitration-eligible player.


Bundle those players together, add them to the players the Red Sox have and the $13.5 million for medical benefits that all 30 teams must pay, and it brings the Red Sox’ current projected commitments to approximately $193 million. That is $2 million under the $195 million luxury tax threshold, though it fails to leave any available room for in-season maneuvers, like big league salaries for call-ups, in-season signings, trades, etc.

If the Red Sox want to have, say, $9 million or $10 million for in-season moves while staying under the $195 million luxury tax threshold, then, they’d have to clear about $7 million or $8 million from their payroll.

In theory, the team could do that either by trading Clay Buchholz ($13.5 million) or perhaps by dealing Drew Pomeranz (projected arbitration figure of $4.7 million from MLBTradeRumors.com) and Fernando Abad (projected arbitration figure of $2 million).

In other words, the Red Sox retain some flexibility as they decide what to do moving forward with their pitching assets.

Guaranteed salaries Player 2017 AAV ($M) David Price $31,000,000 Hanley Ramirez $22,000,000 Rick Porcello $20,630,000 Pablo Sandoval $19,000,000 Clay Buchholz $13,500,000 Dustin Pedroia $13,300,000 Craig Kimbrel $10,500,000 Chris Sale $6,770,000 Chris Young $6,500,000 Mitch Moreland* $5,500,000 10 players $148,690,000 Sources: Cot's Contracts, MLBTradeRumors.com, Major league sources; * pending physical

Arbitration eligible Player 2017 $** Xander Bogaerts $5,700,000 Drew Pomeranz $4,700,000 Jackie Bradley Jr. $3,300,000 Joe Kelly $2,600,000 Tyler Thornburg $2,200,000 Fernando Abad $2,000,000 Robbie Ross Jr. $1,800,000 Brock Holt $1,700,000 Sandy Leon $1,300,000 9 players $25,300,000 Sources: Cot's Contracts, MLBTradeRumors.com, Major league sources; ** MLBTradeRumors.com estimates

Team control pre-arbitration eligible Player 2017 projected*** Mookie Betts $800,000 Steven Wright $650,000 Carson Smith $550,000 Christian Vazquez $550,000 Eduardo Rodriguez $550,000 Matt Barnes $550,000 Heath Hembree $550,000 7 players $4,200,000 Sources: Cot's Contracts, MLBTradeRumors.com, Major league sources; *** estimates

Commitments Commitment Players 2017 $ Guaranteed (AAV) 10 $148,690,000 Arbitration 9 $25,300,000 Major league pre-arb 7 $4,200,000 Minor league 40-man** $1,200,000 Benefits** $13,500,000 Total 26 $192,890,000 Sources: Cot's Contracts, MLBTradeRumors.com, Major league sources; ** MLBTradeRumors.com estimates

In-season budget, total commitments, amount over luxury tax In-season budget $ Depth call-ups** $4,000,000 Trades/midyear** $5,000,000 Incentives $1,000,000 Total $10,000,000 Commitments and in-season budget $202,890,000 Luxury tax threshold $195,000,000 Amount over threshold $7,890,000 Sources: Cot's Contracts, MLBTradeRumors.com, Major league sources; ** MLBTradeRumors.com estimates

Follow Alex Speier on Twitter @alexspeier.