Your command is my wish:
Rotation (42.40 AAV + FA) - Sabathia (24.40 AAV), Kuroda (assume re-signed at 16.00 AAV), Pineda (arb1, assume 1.00 AAV), Nova (arb1, assume 1.00 AAV) + FA
Bullpen (7.50 AAV + FA) - Robertson (arb3, assume 4.00 AAV), Phelps (min, 0.50 AAV), Kelley (arb2, assume 1.50 AAV), Warren (min, 0.50 AAV), Betances (min, 0.50 AAV), Claiborne (min, 0.50 AAV) + FA LHP
Lineup (130.87 AAV + FA) – Ellsbury (21.87 AAV), Jeter (17.00 AAV), Cano (assume re-signed at 25.00 AAV), Soriano (17.00 AAV), McCann (17.00 AAV), Teixeira (22.50 AAV), Gardner (arb3, assume 4.00 AAV), FA 3B, Suzuki (6.50 AAV)
Bench (22.10 AAV) - Cervelli (arb1, assume 1.00 AAV), Ryan (2.50 AAV), Nunez (min, assume 0.60 AAV), Wells (18.0 AAV)
This assumes Rodriguez is suspended for the entire 2014 season.
Total AAV is 202.87 plus the cost of three free agents (a solid #2/3 starter, a LOOGY and a 3B), plus 17.00 AAV in benefits/40 man roster, less 36.24 AAV the team is owed from other teams.
That gives the Yankees approximately $6 million to spend and remain under the luxury tax (even after assuming Cano/Kuroda signings).
If Cano is not re-signed (which is my assumption with the Ellsbury signing), they could trade for Brandon Phillips to play 2B and still have some room to fill out their roster.