The Yankees have been linked to right-hander Hiroki Kuroda, but a source doesn't expect New York to sign the veteran because of the luxury tax. Kuroda is known to want in the neighborhood of $12 million or $13 million for a one- or two-year deal. With the Yankees in luxury tax territory, when you consider the 40 percent surcharge, such a contract would cost New York around $17 million. According to a source, any Yankee "interest" in Kuroda is probably designed to drive up the price for the Red Sox.