Cot's has it currently at $106 million, with a lot of money still to be determined (Zimmermann, Espi, Ramos, etc.). Top 10 for sure.
https://spreadsheets.google.com/pub?key=tsCEGKNVcxttZHoBc2O6q0w&output=html - via cot's
Ramos and Espi are pre arb, so I expect them to get a small raise from last year, probably somewhere in the high 500,000 dollar range. Looks like if you add in the 1 Mil for Bernie, 1 Mil for Stammen, probably 1 Mil for Duke and the inevitable 5 Mil for Jordan, you end up at at least 114 Mil total. Espy, Ramos, Lombo, HRod, Mattheus/Bray probably push this to 116 Million.
I'm going with a 116 Million payroll.