Yeah Berrios has an $18.7M CBT hit for the Jays as long as he's with the team (even in 2027-28 when he's making $24-25M annually, he will count as $18.7M in the calculations), but that changes if he's traded based on what's left on the contract. The only thing I'm unclear on is how player options work in the calculation if he's traded. I'm assuming they are counted as guaranteed years, but they technically aren't guaranteed years since an option is involved. Does Berrios count as a $22M tax hit for the new team (18-24-24) regardless of what happens with the options, or $18M in 2026 and $24M in 2027-28 when options are picked up? I'm guessing it's $22M regardless, which does make him a bit less appealing for teams who are carefully looking at the CBT money.