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The Dodgers got close to Friday's 2 p.m. PT deadline but ultimately have reportedly signed their 2015 first-round draft pick, right-hander Walker Buehler out of Vanderbilt, as well as sixth-round pick Edwin Rios, a first baseman out of Florida International.
Kyle Funkhouser, the right-hander taken from Louisville with the No. 35 overall pick, did not sign.
Buehler agreed to terms below slot value, per Jon Heyman of CBS Sports, reportedly $1.78 million per Jim Callis of MLB.com. The slot value for the No. 24 overall pick was $2,094,400. Heyman also reported that Buehler has an elbow issue of some sort.
Rios agreed to terms for $225,000, per Jim Callis of MLB.com, just below the slot value for the No. 192 overall pick of $234,800.
Funkhouser decided to go back to school rather than than take the Dodgers' reported offer of "about $2 million," per Heyman.
Wanted to be the first to announce tht I will not be signing, and will return to the University of Louisville for my senior season #L1C4 #⚾️
— Kyle Funkhouser (@k_funk16) July 17, 2015
Can't forget to thank the Dodger organization for selecting me in this year's draft. Wishing them the best of luck moving forward
— Kyle Funkhouser (@k_funk16) July 17, 2015
Funkhouser is taking a risk certainly by returning to school, but he was once thought of as a top-10 pick, and if he can get back to that status he will still get paid handsomely next year. The slot value this year for the overall No. 10 pick was $3,231,300, escalating all the way up to $8,616,900 for No. 1 overall, per Baseball America.
For not signing the No. 35 overall pick Funkhouser, the Dodgers would receive a compensatory selection in 2016, the No. 36 overall pick.
The slot value for Funkhouser's pick was $1,756,100, which the Dodgers cannot count toward their bonus pool. That lowers the total Dodgers pool at $6,026,500.
The Dodgers are $94,500 under slot, so barring any last-minute signings they won't have to pay a 75-percent tax on the overage. And because the Dodgers did not reach five percent over their pool will not have to forfeit a first-round pick in 2016.
The Dodgers can go up to $301,279 over slot without incurring a loss of a 2016 first-round draft pick, so they could add that to the $94,500 they are under slot to add to $100,000 (the maximum bonus for picks in the 11th round and later without counting toward the pool) to try to convince one of the six high school players left unsigned or Illinois catcher Jason Goldstein, the 17th-round pick who decided to go back to school.
In other words, the Dodgers could have offered one of their unsigned picks a bonus of up to $495,779 without losing a draft pick. That is $151,721 less than what 11th-round high schooler Imani Abdullah signed for.