The reported four-year, $44 million offer by the Mariners apparently didn’t happen, or at least it hadn’t happened as of this morning. All indications are Seattle’s three-year offer between $30 million and $33 million is the top offer so far, with the Dodgers having possibly matched it or possibly exceeded it slightly. But while the D-backs, Cubs, Mets and Royals are believed to have interest, a source said this morning that the Mariners and Dodgers are at the head of the class. This looks like a two-horse race, but it also is a race that is likely to last a while, with Kuroda letting his price go as high as it possibly can before he settles on one team or the other.