New York Yankees third baseman Alex Rodriguez attends a news conference in his gym in Cancun January 16, 2014. Rodriguez is in Cancun to promote his gym and to visit the Children's Rehabilitation Center Teleton (CRIT)
New York Yankees third baseman Alex Rodriguez attends a news conference in his gym in Cancun January 16, 2014. Rodriguez is in Cancun to promote his gym and to visit the Children's Rehabilitation Center Teleton (CRIT) REUTERS

The New York Yankees got a big financial relief this year by way of the Alex Rodriguez suspension. The club grabbed the chance to get under the million luxury tax line as it was exempted to pay the suspended athlete's salary of million. With A-Rod on his way to return from suspension due to his involvement from the Biogenesis scandal, the three-time American league Most Valuable Player would have to brace for different roles as he enters the final few years of his playing career.

According to NJ.com, team management is taking its time to evaluate where the 39-year-old will fit in the current shape of the line-up. Yankees General Manager Joe Girardi revealed that the team is taking a guarded approach in bringing back Rodriguez and is considering putting him at third base once he is cleared to play next season.

"He hasn't played in a year," Girardi said last week. "That's not easy to do, sit out a year and I got to see where he's physically at. Do we expect him to be a player on our team? Absolutely. Do we expect him to play third base? Yes. But in fairness we've got to see where he's at."

Another alternative is at first base, but it is unclear what type of shape A-Rod is in right now given that he will be turning 40 next season. The hitter is coming off two hip surgeries, while multiple reports say that the Yanks star is in the best shape of his life, it is unclear if he can still handle the rigors of handling first or second base. GM Brian Cashman confirms the wait and see approach as he admits that Rodriguez will presumably fight for the position but it is unclear whether his conditions will allow him to full-time cover the spot. Due to the cloudy situation, The Yankees have already shown interest to re-sign Chase Headley, the player they acquired via trade with the Padres in July, as insurance.

The financial situation of Rodriguez is a tricky one given that he is still owed around million through 2017. As it stands by 2015, the Yankees will have only 10 players signed to the tune of million. They would have to shell out at least another million to keep or re-sign several other key cogs other than A-Rod, CC Sabathia, Mark Teixeira, Masahiro Tanaka, Jacoby Ellsbury, Brian McCann, Carlos Beltran, Brett Gardner, Martin Prado and Brendan Ryan. Due to this, the Yanks have to be creative to fill out a roster without fully going over the cap and risk paying a hefty luxury tax.

In the meantime, it would be up to A-Rod to prove that paying him a little more than million for the last three years of his Yankee life would not be a total waste.