Clearly 1B is a position of need, and some of the hot names out there are Santana and Rizzo amongst others. These guys will take varying amounts of prospect currency to bring in. But what about just loosening the purse strings? Rumor has it that the Padres are willing to give up one of their top 4 prospects just to get Hosmer's contract off the books. Hosmer is clearly not worth his contract, but he could still be an upgrade there. Would a top 100 (or in Gore and Abrams' case top 10) prospect in all of baseball be worth taking on that money and going over the tax?