NEW YORK — For all the vitriol, Major League Baseball owners and locked-out players have closed the gap in recent weeks and are negotiating on similar frameworks for a new collective bargaining agreement.

With the lockout in its 96th day Monday, the sides remained apart to various degrees on three of the most significant items: the luxury tax, pre-arbitration bonus pool and minimum salary.

MLB told the union on Monday that Tuesday was the last possible day to reach an agreement that would allow a 162-game schedule, along with full salary and service time, a deadline first reported by The Athletic.

Openers on March 31 were among 91 games already canceled, and Commissioner Rob Manfred appeared to be on the verge of calling off more.

In an industry where payrolls project to total in the $4 billion range, the percentage differences on some items do not appear to be insurmountable.

The sides appear to be about $15 million apart on the minimum salary for this year, $20 million for 2023 and $25 million for 2024, each less than 1% of payrolls. This assumes about half of players in the major leagues at any given time are impacted by the minimum. Differences are greater in the final two seasons, when the union is asking for cost-of-living increases.

The gap in the new pre-arbitration bonus pool is $50 million this year, rising to $70 million by 2026. But, again, the percentage of overall payroll affected by this item is relatively small, under 2%.