NEW YORK -- Derek Jeters new contract has increased the Yankees luxury tax payroll to $97.71 million for seven signed players next year. That leaves New York with about $80 million to spend on the rest of its roster if the team wants to get under the 2014 tax threshold. Jeter and New York agreed Friday to a $12 million, one-year contract. Major League Baseball determined its value for purposes of the luxury tax is $12.81 million. The Yankees captain, injured for most of this year, was playing under a three-year contract with a player option for 2014 that wound up being worth $9.5 million and was replaced by the new salary. Baseballs luxury tax uses the average annual values of contracts as defined by the sports collective bargaining agreement. Determining Jeters payroll figure for the tax is complicated by the option and the new salary, and New York may contest his 2014 evaluation. The Yankees want to re-sign free agents Robinson Cano, Curtis Granderson and Hiroki Kuroda, and need to fill roster holes after missing the playoffs for just the second time in 19 years. The team figures to be interested in free-agent pitchers and catcher Brian McCann. Managing general partner Hal Steinbrenner has said getting under the $189 million tax threshold for 2014 is a hope but is not essential. "Its a goal that we have if its possible," general manager Brian Cashman said last month. "Theres a lot of benefits to staying under that, but its not a mandate if its at the expense of a championship run. It just depends on what the opportunities are before us, and the costs associated with it." New Yorks other signed players are Alex Rodriguez ($27.5 million), CC Sabathia ($24.4 million), Mark Teixeira ($22.5 million), Ichiro Suzuki ($6.5 million), Alfonso Soriano ($4 million) and Vernon Wells ($0). The impacts of Soriano and Wells on New Yorks luxury tax payroll were reduced because of cash being paid by their former clubs attributable to 2014. The Yankees will receive $18.6 million from the Los Angeles Angels as part of the acquisition of Wells last March and $13 million from the Chicago Cubs as a result of Julys deal for Soriano. Rodriguezs payroll impact for 2014 would drop to $2.5 million if arbitrator Fredric Horowitz upholds a 211-game suspension imposed on the third baseman by MLB for alleged violations of the sports drug agreement and labour contract. Rodriguez, who is contesting the discipline, has a $25 million salary for next year, and the Yankees would not have to pay him for any period he is suspended. Payrolls for the luxury tax include the entire 40-man roster and a 1-30th portion of the cost of benefits and extended benefits for all major leaguers. That category totals items such as health insurance premiums, pension payments, club medical costs and payroll, unemployment and Social Security taxes. The 2013 figure will not be completed until next month. For 2012, each teams payroll was assessed $10,779,500. New York has paid luxury tax for every season since the provision was put in place for 2003, a total of $224.56 million. The Yankees will pay again for 2013, when the threshold was $178 million. But there are large benefits if the Yankees get under the threshold in 2014. The teams tax rate would drop from its current 50 per cent to 17.5 per cent in 2015, and New York would be eligible to get back a portion of its revenue-sharing payments. Brad Daugherty Jersey . Neither striker Demba Ba nor Fernando Torres came close to scoring as Chelsea was left unsuccessfully appealing for penalties in this drab penultimate game of the season. 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Davis responded to his selection earlier in the day as a Western Conference All-Star with 26 points and 10 rebounds, and the New Orleans Pelicans overcame a 10-point fourth-quarter deficit to defeat the Minnesota Timberwolves 98-91 on Friday night.Kansas Jayhawks centre Joel Embiids return from a spinal injury has been delayed. The freshman has been declared unavilable for this weeks Big 12 conference tournament and will likely be out for at least the first weekend of the NCAA tournament after meeting with a spinal specialist on Monday in Los Angeles. "Based on that, this weekend (in the Big 12 Championship) is out," said Kansas coach Bill Self. "Next weekend, we feel like is a longshot, but the doctors are hopeful that if Joel works hard in rehab and progresses that it is possible that he could play in the later rounds of the NCAA Tournament if our team is fortunate enough to advance." A native of Cameroon, Embiid was named the 2014 Big 12 Defensive Player of the Year. "Were all very disappointed for Joel," Self said. "Hes worked so hard and improved so much. Hes been one of the most improved players in the country in such a short amount of time. The most important thing is for Joel to get healthyy.dddddddddddd We were hopeful, Joel was hopeful, the doctors were hopeful that his body would respond more rapidly to rehab and that has not been the case." The 19-year-old seven-footer set the Kansas freshman record for blocked shots with 72 and he leads the team in rebounds with 8.1 per game. "Everyone is 100 per cent confident that Joel will heal and be back to normal soon, but the most important thing is that he gets well," Self said. "Were certainly not going to put him out there unless the doctors, his family and Joel are ready for him to go. I know how bad he wants it, and that he will work his butt off to put him in a position where if our team is successful and fortunate enough to advance, he could return in later rounds." The Jayhawks, the top seed in the Big 12 tournament, will first see action on Thursday when they play the winner of Oklahoma State and Texas Tech. Competitors for this months NCAA tournament will be announced on Sunday. ' ' '