That 84M is deceptive though. 84M but that's just a few scrubs like Cervelli, and the big $ guys like Sabbathia, Jeter, Tex and ARod.
They have a ton of guys on 1 year contracts this year (Kuroda, Overbay, Youkilis) and then big $ guys going to free agency (Cano and Granderson)
To field the same team next year (a team that cost a ton of money and missed the playoffs) will easily cost 100M more. To make it better??? Who knows.