The 2019 Red Sox’s payroll already is approaching $240M million. Boston potentially could exceed the third Competitive Balance Tax threshold ($246M) for a second straight year.

If the Sox exceed it again, their 2020 top draft will be moved back 10 slots and they will face the most severe tax penalty.

The payroll continues to grow. And Mookie Betts, Xander Bogaerts, Chris Sale, Rick Porcello and Jackie Bradley Jr. are among the many players eligible for free agency over the next two years.

Boston must decide who to keep and who to let walk in free agency. President of baseball operations Dave Dombrowski already has said the club can’t re-sign everyone.

Free agents after 2019: Xander Bogaerts: $12 million, Chris Sale: $15 million, Rick Porcello: $20.625 million, Mitch Moreland: $6.5 million, Eduardo Nunez: $5 million, Brock Holt: $3.575 million, Tyler Thornburg: $1.75 million, Steve Pearce: $6.25 million.

*Pablo Sandoval’s $19 million average annual salary also won’t count against the CBT for the first time in 2020.

$89.7 million will come off the books after 2019 if all eight players above elect free agency (including Sandoval’s money). The Red Sox certainly have enough money to re-sign Bogaerts and extend Betts.

J.D. Martinez has an opt-out clause after the 2019 season, bringing the total to $111.7 million.

The third tax threshold increases from $246 million in 2019 to $248 million in 2020 to $250 million in 2021.

The Sox seem unlikely to re-sign Porcello. Sale is a tough decision. He’ll be 30 on March 30 and has broken down during the second half each of the past two seasons. He spent two stints on the disabled list with elbow inflammation during the second half of 2018. He pitched only 29 innings after the All-Star break.

Free agents after 2020: Mookie Betts: $20 million, Jackie Bradley Jr.: $8.55 million, Steven Wright: $1.375 million, Sandy Leon: $2.475 million, Brandon Workman: $1.15 million ($33.55 million total).