SAN DIEGO — As a way to potentially fit Gerrit Cole more comfortably into their payroll — specifically for luxury-tax purposes — the Yankees continue to shop J.A. Happ, as The Post first reported last month.
Two executives from outside teams described the Yankees as actively looking to trade Happ.
Happ completed the first season of a two-year, $34 million contract in 2019, so he counts $17 million toward the luxury-tax payroll. The Yankees know that in 2020 they will be over the first luxury-tax threshold of $208 million and probably the second penalty level of $228 million as well.