Before the 2012 season, most people thought that the Yankees' signing of Rafael Soriano was a terrible financial commitment.
However, after the great Mariano Rivera went down in early May, Soriano stepped up and showed that he was worth the $35 million.
The 32 year old, in his tenth year in the MLB, put up arguably the best numbers of his career. He saved 42 games, striking out 69 in 67.2 innings pitched.
Soriano never got a chance to save a playoff game and he probably won't next year if he decides to come back. Mariano Rivera is most likely going to come back and retain his closer role, leaving Soriano to go back to pitching in middle relief, where he isn't as effective.
Luckily for him, Soriano has an opt-out clause that many speculate he will use. If he opts out of the contract, he can go look for a closing job elsewhere.
Would he be willing to walk away from $14 million?
I know for a fact that he won't make that much on the open market. This decision depends on what Soriano would rather have; the money or the closing gig.