Major League Baseball's latest economic proposal to players slightly closes the financial gap between the sides but still falls shy of the union's desire for full prorated salaries, leaving the sides at a critical juncture as they work toward a return-to-play agreement, sources familiar with the plan told ESPN.

The league's offer, delivered to the union Friday afternoon, called for a season of 72 games and for players to max out at 80% of their full prorated salaries. The total compensation would be $1.27 billion guaranteed and can max out at $1.5 billion -- on top of an extra $50 million that would go to playoff teams, raising the overall percentage to 83%. The playoffs would expand from 10 to 16 teams, and the players would have a choice on whether to implement or nullify the qualifying offer, which has stifled past free agents.

The previous offer had topped out at $1.432 billion in total compensation. MLB gave the players until Sunday to accept the offer.

The offer also includes a roster size of 30 for the first two weeks of the season, 28 for the next two weeks and 26 after that. Rosters had been scheduled to be 26 players this season.

The counter comes on the heels of the union's proposal Tuesday for an 89-game season that would pay their full prorated salaries. The league's desire to extract a cut off those numbers has been a consistent sticking point in the negotiations, with players digging in amid the league's ability to mandate a schedule of its desired length.

If the parties cannot reach an agreement, commissioner Rob Manfred will implement a shorter schedule expected to be in the 48-to-55-game range, according to sources. A March agreement between the league and players allows the league to set a schedule.

While the players are entrenched in their position on full prorated pay, the league is similarly rooted in the season ending Sept. 27 -- thus the season length in this proposal falling short of the 76-game season it proposed Monday morning. Like the league's original plan, it offered players 50% of their full prorated pay with a bonus pool if the playoffs are played. MLB's concern over coronavirus-related issues as well as TV networks' desire to keep the postseason in October has led to its offers for shorter seasons.

Manfred nevertheless told ESPN's Karl Ravech on Wednesday that "unequivocally we are going to play Major League Baseball this year," putting the likelihood at "100%."

The league's unwillingness to meet the players' request for full prorated salaries remains the greatest chasm between the sides. Though both acknowledge that a short season would be even more detrimental for the sport than the fighting already has been, a deal remains nonexistent.

Both parties had hoped to be in spring training 2.0 by Wednesday. The earliest teams could gather at this point would be June 22, and with a three-week period to prepare for a season, a mid-July start is the likeliest outcome for a longer season. Every day that burns off the calendar also lessens the potential length of a season, which is likely to prompt a final showdown in the coming days, according to sources.

There will be a deal, or there will be a short season, at which point the union would be expected to file a grievance against the league for not scheduling as full a season as it could, as is mandated in the March agreement. The contract also stipulates the league take into account financial considerations and other determinants while making that decision.

In recent weeks, players have taken to Twitter to express their displeasure in the lack of changes in the offers from the league.

Among the players with strong feedback on Friday was Philadelphia Phillies outfielder Andrew McCutchen, who posted a video on Twitter delineating the negotiating dynamics from the player's point of view. In the video, McCutchen plays both roles of a father teaching a son how to use a toilet, promising juice as a reward. After the toddler McCutchen uses the toilet, the father McCutchen offers juice instead of water before changing the container from a sippy cup to a water bottle to a coffee mug, highlighting the lack of changes between offers from the league.

The League and players explained in Father/son duo titled "Juice vs Water."
(Forgive my delayed voice) pic.twitter.com/9Zi8ncvpQW

— andrew mccutchen (@TheCUTCH22) June 12, 2020

McCutchen tweeted his instant first reaction to the offer an hour before posting the video clip, saying "Lol."

Players remain steadfast in their belief that they are owed their full prorated salaries based on an agreement made between both sides in March. Owners now say that the reality of hosting games with no fans will create significant enough financial losses to warrant asking for more financial concessions from the players. Neither side has shifted from their negotiating positions. Cincinnati Reds pitcher Trevor Bauer laid out the financial reality of the offer for players.

"Just so y'all know, 70% of prorated salaries at 72 games is the exact same as ... wait for it ... full prorated at 48," Bauer tweeted. "Nothing to see here. Same exact offer in different clothing. Just a reallocation of risk."

In response to the latest offer, quoting at tweet citing MLB's Sunday deadline on their latest offer, Pittsburgh Pirates pitcher Trevor Williams responded bluntly.

"It expired as soon as they hit send," Williams tweeted.

Milwaukee Brewers pitcher Brett Anderson tweeted a gif of James Franco from the 2014 film "The Interview" to share his first thoughts.

"Same, but different, but still same," Anderson tweeted.

The discord between the sides remains high as MLB heads into a critical 2021, during which its current collective bargaining agreement will expire. The current issues could grow into even larger problems, particularly absent a deal to restart the season now.