The Yankees are prepared to top the Braves' reported $60 million four-year offer to free-agent pitcher A.J. Burnett, according to people familiar with their thinking. While the Yankees had been reluctant to give Burnett the full-fledged five-year deal he seeks, they seem likely to offer a four-year deal for about $64 million. Burnett is being pursued by the Jays, Orioles and Nationals, as well.