Ok, someone do the math. If they are break even at 20%, they sure must make a killing at 100%. 20% capacity is between 8 and 9k. 2019 average attendance was a bit over 38k, so let's simplify and call it 30k fans for 80 home games, 2.4 million fans worth of profit. At $50/person, that's 120 million. Cot's says the current payroll is 145 million actual and 170 million luxury tax, so you can do the math on how much potential room that gives them assuming all the assumptions on what Kenney is implying and our napkin math are roughly accurate. It does paint a picture that the conversation about avoiding the repeater penalty for being over the luxury tax may have some basis in reality, but the current payroll situation would entirely be temporary loss aversion(or recovery of 2020 losses if you prefer). A sound method, but I think $50/person is on the low end. It's probably closer to $100/person after concessions and whatnot.