Aug 31, 2016; Kansas City, MO, USA; New York Yankees pitcher Masahiro Tanaka (19) looks on from the dugout against the Kansas City Royals during the ninth inning at Kauffman Stadium. Mandatory Credit: Peter G. Aiken-USA TODAY Sports

With the fire sale a year ago, it’s evident that the New York Yankees would be willing to part with top-tier names in order to strengthen the future. 

In 2016, the New York Yankees were something they haven’t been in quite some time.

Sellers.

By last year’s August 1 non-waiver trade deadline, Aroldis Chapman, Andrew Miller, Carlos Beltran and Ivan Nova were shipped out of the Bronx to bring in a new wave of potential.

Top prospect Clint Frazier and top infield prospect Gleyber Torres were two aspects of that “wave,” but could they be joined by more at next year’s deadline? 

I know, I know… It’s a little early to talk about being sellers.

However, if 2017’s plan of assessing talent while staying competitive goes south like it did a year ago, there are a number of veterans Brian Cashman can use to further brighten the future.

Who, you may ask? ESNY breaks down the ideal candidates that can be traded at the deadline next season.

Brett Gardner

The longest-tenured Yankee was left off ESNY’s projected Opening Day roster but as each day passes, it seems as though Brett Gardner will remain with the team that drafted him in 2005.

Gardner, who, like they did with Brian McCann, New York hoped they could trade what’s left of his four-year, $52 million contract (two years and $25 million) and fill the void with a highly touted prospect, was reportedly being asked for by multiple teams.

However, there doesn’t seem to be a young starter with upside being offered to motivate Cashman to deal New York’s most valuable draft pick since Derek Jeter at this moment in time.

That could very well change come 2017’s deadline if two things happen.

First off, Gardner cannot dip from his .351 OBP (Top-10 in American League) production and continue to flash the leather which earned him his first gold glove.

Secondly, New York’s top prospect, Clint Frazier, needs to see his crazy bat speed translate into results to ensure his organization that they do, in fact, have a potential all-star on their hands.

Last season between Double-A Akron (Indians) and Triple-A Scranton/Wilkes-Barre (Yankees), the 22-year old hit 16 home runs in 119 games but slashed just .230/.271/.385 with the RailRiders.

If both those circumstances work out, Cashman would surely find a suitor to work with for Gardner and feel comfortable knowing Frazier is ready to hold a major league roster spot after dominating the Triple-A level.

Chase Headley

The Yankees, while wanting to ship his contract away, will likely retain the services of Chase Headley for Opening Day.

Headley, 32, slashed .253/.331/.385 overall in 2016 which is mediocre but he did impress at the hot corner with seven defensive runs saved, good enough for fifth-best in the AL.

The switch-hitter’s slash line was negatively affected by an ugly slump which ended with his first home run on May 12. From that day until September 4 (91 games), Headley slashed .285/.357/.459 with an OPS of .816 and 12 home runs.

The 2012 gold glover and silver slugger will make $13 million in each of the next two seasons with no team options or buyouts.

Cashman has already rejected trade offers for the third baseman this offseason, and if his bat is respectable as it was following May 12 while his fielding continues to impress, there will be no shock if teams come asking for Headley again next season.

They are continuing to look for takers at this moment in the offseason and $13 million for the hot corner position that plays for a losing team may not be worth it for New York.

Dellin Betances and Tyler Clippard

If there’s one thing you learned from the 2016 postseason it’s that relief pitching is the hottest commodity, even if the usage is an anomaly.

Therefore, why not think about trading Dellin Betances or Tyler Clippard if teams will pay an arm and a leg for them (Cubs and Indians)?

Like last year, Yankees should attempt to shorten games with what is a well-built bullpen, assess where they are throughout the first half and sell one of the two aforementioned names if things aren’t going so well.

Betances has the most strikeouts among major league relievers since 2014 (392) while Clippard has the fifth-most since 2010 (591) and the most appearances in that same span.

While Clippard could garner interest, Dellin Betances would be a weapon any contending team  — notwithstanding his poor September — would crave to have on their postseason roster.

Depending what the team looks like at the deadline, an offer that knocks Cashman off his chair for a dominant reliever with team control until 2020 should at least be considered.

Masahiro Tanaka

This whole slideshow is only possible if the Yankees are in the same boat they were in on August 1 of 2016.

This move, along with lack of contention, will only happen if Cashman was 110 percent certain that Masahiro Tanaka will opt out of his seven-year, $155 million contract. 

The organization could even use Tanaka the same way they used Aroldis Chapman. Trade Tanaka for prospects at the deadline, then re-sign him a free agent the following offseason — when Alex Rodriguez and CC Sabathia’s combined $46 million come off the books.

Keep in mind what kind of prospects Cashman could pry from a team primed in contention that’s in need of starting pitching.

Tanaka is coming off a year in which he finished third in the American League in ERA (3.07), 11th in ground ball rate (48.2%) and ninth in home run rate (0.99) while batters hit a mere .166 off his splitter.

With that, there’s no doubt that the Yankees should get a modest haul, even with the looming opt-out. Especially considering the fact they earned Gleyber Torres and more for the free-agent looming Chapman.

What do you think fans? Are these some of the names that could be thrown around next season? Is it too early to even think about this? Join the conversation in the comments below.