No chance Bauer isnt picking up that 40 million dollar player option.
As for Matz, he'd be dumb not to accept that QO. I dont think 3/36 would even make it a tough decision for him. He'd essentially need to perform well enough to get at least 2/18 after accepting the QO and he wouldnt lose money. That seems like it would be very realistic target for Matz to hit.