Actually, his contract might not be underwater, depending on (1) inflation of $/1WAR, (2) time missed due to injury, (3) rate of decline. Here's how his contract could play out under an optimistic scenario where he posts 6 WAR in 2018 and declines by 0.5 WAR per year thereafter.
Even so, there is so much financial and injury risk involved, the Marlins will be lucky to get any Top 25 prospects for him. More likely they'll have to take a package of a Top 50 prospect + some flier prospects; a quantity package that maybe allows them to save face to some degree. Either that or they eat money, but that doesn't seem to be an option.
[TABLE=width: 583]
[TR]
[TD]Year[/TD]
[TD]Age[/TD]
[TD]Salary[/TD]
[TD]Est. $/1WAR[/TD]
[TD]Break-Even WAR[/TD]
[TD]Projected WAR[/TD]
[/TR]
[TR]
[TD]2018[/TD]
[TD]28[/TD]
[TD]$25,000,000[/TD]
[TD]$10,000,000[/TD]
[TD]2.5[/TD]
[TD]6[/TD]
[/TR]
[TR]
[TD]2019[/TD]
[TD]29[/TD]
[TD]$26,000,000[/TD]
[TD]$10,500,000[/TD]
[TD]2.5[/TD]
[TD]5.5[/TD]
[/TR]
[TR]
[TD]2020[/TD]
[TD]30[/TD]
[TD]$26,000,000[/TD]
[TD]$11,000,000[/TD]
[TD]2.4[/TD]
[TD]5[/TD]
[/TR]
[TR]
[TD]2021[/TD]
[TD]31[/TD]
[TD]$29,000,000[/TD]
[TD]$11,500,000[/TD]
[TD]2.5[/TD]
[TD]4.5[/TD]
[/TR]
[TR]
[TD]2022[/TD]
[TD]32[/TD]
[TD]$29,000,000[/TD]
[TD]$12,000,000[/TD]
[TD]2.4[/TD]
[TD]4[/TD]
[/TR]
[TR]
[TD]2022[/TD]
[TD]33[/TD]
[TD]$32,000,000[/TD]
[TD]$12,500,000[/TD]
[TD]2.6[/TD]
[TD]3.5[/TD]
[/TR]
[TR]
[TD]2023[/TD]
[TD]34[/TD]
[TD]$32,000,000[/TD]
[TD]$13,000,000[/TD]
[TD]2.5[/TD]
[TD]3[/TD]
[/TR]
[TR]
[TD]2024[/TD]
[TD]35[/TD]
[TD]$32,000,000[/TD]
[TD]$13,500,000[/TD]
[TD]2.4[/TD]
[TD]2.5[/TD]
[/TR]
[TR]
[TD]2025[/TD]
[TD]36[/TD]
[TD]$32,000,000[/TD]
[TD]$14,000,000[/TD]
[TD]2.3[/TD]
[TD]2[/TD]
[/TR]
[TR]
[TD]2026[/TD]
[TD]37[/TD]
[TD]$29,000,000[/TD]
[TD]$14,500,000[/TD]
[TD]2.0[/TD]
[TD]1.5[/TD]
[/TR]
[TR]
[TD]2027[/TD]
[TD]38[/TD]
[TD]$25,000,000[/TD]
[TD]$15,000,000[/TD]
[TD]1.7[/TD]
[TD]1[/TD]
[/TR]
[TR]
[TD]Totals[/TD]
[TD]-[/TD]
[TD]$317,000,000[/TD]
[TD]-[/TD]
[TD]25.6[/TD]
[TD]38.5[/TD]
[/TR]
[/TABLE]