You have no doubt seen the numerous reports that are out there this morning that the Dodgers’ two-year, $45 million offer to Manny Ramirez was largely deferred money. He would receive $10 million this year, with the other $15 million deferred, and $10 million NEXT year and the other $10 million deferred. If Manny had exercised the option year, he would have gotten $10 million in each of 2009, 2010, 2011 and 2012 and $5 million in 2013. And here is the kicker to the whole thing: BORAS/MANNY WOULD HAVE ACCEPTED THE OFFER if it had actually been what we all originally reported it was, a straight $25 million this year, a straight $20 million for 2010, with an opt-out after the first year. Given all of that, it’s no wonder they didn’t take the deal. The wonder is that the Dodgers wasted their time making an offer that they HAD TO KNOW wouldn’t be accepted. Why would they do that, you ask? Well, now Frank McCourt gets to say to his fan base, “Hey, I tried.” Well, no, Frank, you really didn’t.