What if the Yankees simply chalk off 2022 as a rebuilding year? What would tanking look like?

Crazy thought, eh: What if the Yankees spend this third Covid-affected season rebuilding for the long haul - while achieving the owner's primary goal: To pay not one thin dime of luxury taxes.

With an expanded playoffs structure, even a .500 team could pretend to contend until mid-September. With the YES barkers marshalling hope, the franchise could chalk off the drop in ticket sales to the pandemic - and prop up TV ratings until the football season. 

So, how would we do it? Simple.

1. Trade Aaron Judge. A couple prospects, similar to what Boston received for Mookie. Put Joey Gallo in RF, where he won the Gold Glove. 

We just saved Hal Steinbrenner $25 million a year!

2. Sign a stopgap shortstop. There are plenty out there. Keep the position open for Anthony Volpe or Oswaldo Peraza, or anybody else who rises through the system. 

3. Keep Gary Sanchez. Our top catching prospects are at least a year away. With no worthwhile free agents, ignore the boos and ride with Gary in his final, lost year. If he's hitting his weight, deal him at the trade deadline.

4. Trade Aroldis Chapman and Mean Chad Green. They're running out of gas, anyway. Make Jonathan Loaisiga the closer.

5. Play Giancarlo Stanton in LF and Aaron Hicks in CF. If they get hurt, that's China Town, Jake. Hal signed them to big contracts. He needs to get his money's worth. Doesn't grow on trees.

6. The rotation? Cole, Monty, Sevy, Tailon, Nasty Nestor and the farm system. Maybe Bartolo Colon from the scrap pile? Recycling old farts is Cashman's greatest talent. 

7. If we're dead by the all-star break, dump salaries and tank.

Remember: The key is to avoid luxury taxes. 

If we're going to be the KC Royals, let's at least be a smart version.