See the Yankees' 9-point Christmas wishlist

It’s the Yankees’ top remaining priority. Actually, adding starting likely capped their list after they finished their search for a new manager. They will bring CC Sabathia back on a one-year, $10-million deal, but the Yankees need more depth. At the Winter Meetings, manager Aaron Boone has said the team was “working hard” to acquire another starter. It’s been linked to the Pirates’ Gerritt Cole and the Diamondbacks’ Patrick Corbin, among others.

Torres, 21, is the Yankees’ most heralded prospect since catcher Jesus Montero in 2011. The shortstop should be major-league ready for Opening Day, according to general manager Brian Cashman and owner Hal Steinbrenner. It appears Torres will be in the running for the starting second base job early in the season, if not at its start. Baseball America ranks Torres the third best prospect in the league.

The Yankees have a full-five man rotation. And four of the spots have health question marks. The quick rundown: Luis Severino threw 209 1/3 innings last year — far more than he has in any other season — and could feel the effects of the new workload; Masahiro Tanaka’s right elbow still houses a partially torn ulnar collateral ligament; the degenerative condition is CC Sabathia’s right knee still pains him; and Sonny Gray has suffered various injuries throughout the years.

In recent years, Steinbrenner has said it over and over: He doesn’t believe the Yankees need a $200 million payroll to win a World Series. Finally, he seems poised to get under that mark. The Yankees want to get under the $197 million for 2018 so that they can reset their luxury tax penalty, which currently hits them with a half-dollar markup per dollar they spend over the cap. If that happens, the working theory is, the team would be more apt to spend freely on the upcoming monster free agent class.