With holes on the roster, the Los Angeles Angels could enter luxury tax territory for the first time since 2003 this coming season.

Arte Moreno said in October that he would be willing to surpass the $189-million luxury tax threshold "if the right player and the right situation arises."

Moreno has paid a luxury tax only once since he bought the Angels, incurring a penalty of less than $1 million 12 years ago.

The Angels are currently about $22 million under the luxury tax threshold and in dire need of an impact bat, preferably one that can play left field.