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NEW YORK -- The New York Yankees were hit with a $28 million luxury tax bill, pushing their total past the $250 million mark since the penalty began in 2003. According to Major League Baseball calculations sent to teams Tuesday, the Los Angeles Dodgers were the only other team that exceeded the tax threshold this year and must pay $11.4 million. Boston finished just under for the second straight year, coming in $225,666 shy of the $178 million mark. Figures include average annual values of contracts for players on 40-man rosters, earned bonuses and escalators, adjustments for cash in trades and $10.8 million per team in benefits. Because the Yankees have been over the tax threshold at least four consecutive times, they pay at a 50 per cent rate on the overage, and their $28,113,945 bill was second only to their $34.1 million payment following the 2005 season. The Yankees are responsible for $252.7 million of the $285.1 million in tax paid by all clubs over the past 11 years. Yankees owner Hal Steinbrenner said he hopes to get under the threshold next year, when it rises to $189 million. That would reset the teams tax rate to 17.5 per cent for 2015 and get the Yankees some revenue-sharing refunds. But following agreements Tuesday on a $2 million, one-year deal with second baseman Brian Roberts and a $7 million, two-year contract with left-hander Matt Thornton, the Yankees are at $177.7 million for 15 players next year, when benefits are likely to total between $11 million and $12 million. Their only hope to get below the threshold appears to be if an arbitrator upholds most of Alex Rodriguezs 211-game suspension, relieving the team of a large percentage of the third basemans $25 million salary. Tax money is used to fund player benefits and MLBs Industry Growth Fund. The Yankees finished with the highest regular payroll for the 15th consecutive year, winding up at a record $237,018,889. The Dodgers, in their first full season under new ownership, were just $146,647 behind after nearly doubling spending from $129.1 million. Regular payrolls include salaries, earned bonuses and pro-rated shares of signing bonuses. Los Angeles had a higher payroll for the tax: $243 million to New Yorks $234 million. But because the Dodgers didnt exceed the threshold in 2012, they pay at a 17.5 per cent rate and owe $11,415,959. They would pay at a 30 per cent rate if they exceed the threshold next year. Checks to the commissioners office are due by Jan. 21. Houston, which lost more than 100 games for the third straight season, had a payroll less than one-eighth that of the Yankees and Dodgers. The Astros finished at $29.3 million, the lowest total in the major leagues since the 2008 Florida Marlins and just $1.3 million more than Rodriguez made with the Yankees. After trading many of their stars following an unsuccessful first season in their new downtown ballpark, the Marlins lowered their payroll to $42.3 million from $89.9 million in 2012. Minnesota dropped from $101 million to $76 million. Toronto boosted spending from $92 million to nearly $126 million. The average salary increased 6.9 per cent, to $3,320,089 from $3,105,093, according to MLBs calculations, the steepest rise since 2006. The players association has not yet released its final figures for this year. Nike Air Max 90 Essential Sale . Westbrook has missed 27 games since having a procedure on Dec. 27 to deal with swelling in his injured right knee — the third operation on the knee in nine months. Adidas Superstar 2 Sale .J. -- Marshawn Lynch said Thursday it will be good to get back to football after the Seattle quiet talking running back wrapped up his final mandatory media session of Super Bowl week. http://www.nlsneakerschoenen.nl/nike-air-max-heren.html . Barcelonas entertaining victory ensured the defending Spanish champions retained their share of the league lead with Atletico Madrid two rounds ahead of their meeting in the capital. Real Madrid needed a late goal by substitute Jese Rodriguez to earn a 3-2 victory at Valencia to stay in third place and three points behind its title rivals. Nike Air Max 2015 Kopen . -- Anaheim Ducks defenceman Luca Sbisa will be out at least six weeks with a torn tendon in his right hand. Goedkope Nike Air Max . Emery skated the length of the ice and fought an unwilling Holtby during the third period of the Flyers 7-0 loss Friday night in Philadelphia. He was given 29 penalty minutes, including a game misconduct. But Emery did not face even a disciplinary hearing with NHL senior vice president of player safety Brendan Shanahan because rules 46. IGLS, Austria -- Canadas Alex Gough, Sam Edney, Tristan Walker and Justin Snith combined to pick up a silver medal at a World Cup luge team relay race on Sunday. The Canadian team clocked a combined time of 2 minutes, 12.172 seconds, less than a second after the golden German team of Natalie Geisenberger, Felix Loch, Toni Eggert and Sascha Benecken at 2:11.798. Italy placed third at 2:12.266. The luge team relay, which includes three sleds -- a womens single, a mens single, and a doubles crew that completes one run for a combined final time -- is a new discipline that will be included at the 2014 Sochi Olympics for the first time. Athletes hit a pad at the end of their run, which opens the gate at the start for the next team member. "Silver was a huge day for us," said the 29-year-old Edney, an 11-year veteran of the national squad. "Going into an Olympic year, its nice to show ourselves we are still there, and knowing that we still push together to get better each week until the big race with the final goal being in February.dddddddddddd "You cant help but realize now we are a medal threat at the Games with our past results. We trained all summer knowing teams would be putting lots of focus and pressure into the relay this year. We did the same and wanted to come into this race showing the strength of our team and each sled thats entered." Earlier in the day, Walker of Cochrane, Alta., and Snith of Calgary, finished 12th in the doubles race. The Canadians posted a time of 1:21.808. Germanys Eggert and Benecken edged fellow Germans Tobias Wendl and Tobias Arlt to win gold in the doubles race with a time of 1:21.016. Wendl and Arlt finished in 1:21.099. Peter Penz and Georg Fischler of Austria were third in 1:21.299. 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