I thought the salary floor was supposed to be 100% of TV revenue in Div 2 (i.e. the same as the TV contract income)?
In which case shouldn't it be $134,372 this year, not $188,120?
From the rules:
As part of the agreement giving you shared television revenue, you also agree to pay a minimum total salary, shown on the Economy page. If your players earn less than this total, this minimum salary will be deducted anyway. The salary floor depends upon your league's television revenue:
Division I: 120% of TV money
Division II: 100% of TV money
Division III,IV: 80% of TV money
Division V,VI: 60% of TV money