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The Lerners, not resting after their big win in City Paper’s Unsportsman of the Year balloting, are in the lead pack as another ridiculous contest winds down: The battle to see who will give Mark Teixeira the silliest contract of the offseason.

Sure, it’d be nice to have Teixeira around here: He’s from Anne Arundel County and played summer ball in Northern Virginia in the Clark Griffith League.

But, are the Nationals really going to pony up as much as $184 million for eight years just to have a local boy made good on the roster?

Is that really the market rate for 33 homers and a .308 average — Teixeira’s 2008 stats?

Word has it we’ll find out any day — possibly even today.

Among the things that bug me about this massive offer for Teixeira, even absent an actual signing: If the Lerners have all that cash lying around, doesn’t that make it even worse that they wouldn’t pay DC the $3.5 million they owed us for rent on Nationals Park?

(Full disclosure: I haven’t yet forgiven the Nationals for cutting Dmitri Young after the season. Baseball is full of burly muscleheads like Teixeira, but nobody had a physique like Young’s. He looked too out of shape for beer pong, let alone pro baseball, and was a guy who declined to come off the disabled list in late summer because he felt “lightheaded.” In sum: He was my fave player by several stone.)

(AND THIS JUST IN FROM MY INNER 7TH GRADER: The New York Yankees announced yesterday they’d signed a Wang, answering the crosstown Mets’ recent acquisition of a Putz.)