If the Red Sox decided to re-sign left fielder Jason Bay, they'll have to put together quite a creative contract. Boston's exact payroll isn't known, but the Globe reports that they are probably close to the $170 million luxury tax threshold. The Red Sox, according to sources, are debating whether to re-sign Bay and pay the tax penalty knowing that $48 million will come off the books at the end of the season. The contracts of Josh Beckett, Mike Lowell, David Ortiz, Jason Varitek and Julio Lugo will expire after the 2010 season.