The Tampa Bay Rays have a lot of decisions to make this offseason with players on the roster who are arbitration-eligible. They have the most in the MLB with 17 eligible players, and some of them will likely not be brought back.

One of the players for whom they have a difficult decision to make is shortstop Taylor Walls. His situation is a unique one because the Rays hold a $2.45 million club option on him, which is more than the $2 million he is projected to earn in arbitration.

Will Tampa Bay decline that option and save $450,000? They could always try to negotiate that number down before the hearing and see if he would be willing to sign a deal for less than that amount.

Taylor Walls predicted to be non-tendered by Rays