Rafael Soriano, Michael Bourn, Nick Swisher and B.J. Upton to reject qualifying offers

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Those free agents who received one-year, $13.3 million qualifying offers last week must decide by 5 p.m. ET tomorrow whether to accept them. David Ortiz finalized a two-year, $26 million extension with the Red Sox earlier this week, so that leaves eight players with a decision to make: Josh Hamilton, Rafael Soriano, Nick Swisher, Hiroki Kuroda, B.J. Upton, Kyle Lohse, Michael Bourn and Adam LaRoche.

Most believe that all eight will decline the qualifying offers, but we’ll keep track of them anyway.

Jon Heyman of CBSSports.com reports that Soriano intends to reject the qualifying offer from the Yankees. Mariano Rivera plans to return next season, so Soriano is expected to attempt to find a closer job on the open market. The Yankees will receive draft pick compensation if he signs with another club.

Another no-brainer, Scott Boras told David O’Brien of the Atlanta Journal-Constitution that Bourn will decline the qualifying offer from the Braves. The 29-year-old speedster is coming off a career year and should do very well as one of the top position players available this offseason.

Mark Feinsand of the New York Daily News reports that Swisher will reject the qualifying offer from the Yankees. He also hears that five teams have interest in Swisher, including the Rangers and Mariners. The Yankees made the qualifying offer hoping that he would reject and sign elsewhere, ensuring them a draft pick as a result, so it appears they will get their wish.

Finally, Marc Topkin of the Tampa Bay Times hears that B.J. Upton is set to decline his qualifying offer from the Rays. An easy call, as he should land a long-term deal in free agency this winter. The Rays will get a compensatory pick when he signs elsewhere. Interestingly, the Rays have been mentioned as a possible trade partner with the Diamondbacks for B.J.’s brother, Justin Upton.

Phillies, Red Sox interested in Carlos Santana

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The Phillies and Red Sox appear intent on pursuing free agent first baseman Carlos Santana, MLB Network’s Jon Morosi reports. Santana rejected a one-year, $17.4 million qualifying offer from the Indians on Thursday and is expected to draw widespread interest on the market this winter. The Mets, Mariners, Angels and Indians could make a play for the infielder, though no serious offers have been made this early in the offseason.

Santana, 31, is coming off of a seven-year track with the Indians. He batted .259/.363/.455 with 23 home runs and 3.0 fWAR last season, making 2017 the fourth-most valuable year of his career to date. Although he was primarily stationed at first base over the last year, he could step back into a hybrid first base/DH role with the Red Sox, who are hurting for infield depth with Hanley Ramirez still working his way back from shoulder surgery.

As for Santana’s other suitors, the Mariners are far less likely to pursue a deal after trading for Ryon Healy last Wednesday. Neither the Mets nor the Phillies have a DH spot to offer the veteran infielder, and the Phillies’ Rhys Hoskins appears to be blocking the way at first base. Then again, Santana may not find a more enticing offer outside of Cleveland, where Edwin Encarnacion might otherwise be the club’s best option at first base. During the GM meetings, Indians’ GM Mike Chernoff said he “love to have both [Santana and Jay Bruce] back” in 2018, but hasn’t backed up that love with any contract talks just yet.