The payroll on Opening Day for AAV purposes is approximately $171.12MM. The highest paid player by AAV is David Ortiz ($17MM).
The Opening Day actual payroll is $166.37MM. The highest paid player is Mike Napoli ($16MM).
The luxury tax line is $189, so the team has some definite wiggle room moving forward. Lots of future flexibility too.
All numbers come from the above spreadsheet.