Sunderland's Fabio Borini, left, vies for the ball with Everton's Sylvain Distin, right, during their English Premier League soccer match at the Stadium of Light, Sunderland, England, Saturday, April 12, 2014. (AP Photo/Scott Heppell)

Sunderland 0-1 Everton: Are the Black Cats sunk? (video)

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Everton are into the top four, although they needed a gift from Sunderland to get there. Meanwhile, the Black Cats’ season looks to be sunk, as they still sit seven points from safety.

It sure seemed that this match should have been an easy win for Everton, but the Toffees just couldn’t get behind Sunderland in the first half. In fact, their best effort came before fifteen minutes were out. Steven Naismith had a clear cut chance but put way too much power behind his effort, sending his shot over the bar when a simple tap in would’ve done it.

Early in the match, it looked as though Sunderland just might get something from their efforts. After a little twist and a shimmy, Fabio Borini managed to get a shot in, but it went over the bar. Just after, Adam Johnson got in behind Leighton Baines, forcing Sylvain Distin to cut out his cross.

Everton were nearly outdone by Borini once more in the 33rd minute. The Italian got the better of Tim Howard, beating the keeper to the ball to send in a shot. John Stones was there to save Howard’s blushes, hover, clearing the ball off the line and keeping the match scoreless.

The visitors started the second half brightly, with Gerard Deulofeu getting down the right to send in a low cross. Vito Mannone was quick to smother it, however. Sunderland responded with a header from Phil Bardsley, but no one was able to send in the rebound.

Everton began to apply real pressure, with Deulofeu going just wide, and Ross Barkley, on for Leon Osman, forcing a save from Mannone. Naismith, too, had another good chance, with Mannone caught out, but the shot was from a difficult angle and Naismith could only put it into the side netting.

After holding off Everton for much of the match – and getting in a few chances of their own – Sunderland’s eventual capitulation came in a heartbreaking manner. Deulofeu’s run once again found him in a bit of space, enough to get in a low cross. Wes Brown’s attempt to clear resulted in the Sunderland defender chesting the ball into the back of his own net.

Sunderland used the final fifteen minutes to try to force their way back into the match, knowing that this could be the end of their Premier League future. Ki Sung-Yueng had two goes in quick succession, but his first was straight at Howard, his second right over the bar. Borini put a shot just inches wide. Johnson had his shot saved in added time.

The hosts just could not break through, and Everton left with all three points.

LINEUPS

Sunderland: Mannone, Bardsley, Alonso, O’Shea, Brown, Cattermole, Ki, Colback (Larsson 70), Johnson, Wickham, Borini

Subs: Larsson, Gardner, Cuellar, Vergini, Giaccherini, Scocco, Ustari

Everton: Howard, Coleman, Baines, Stones, Distin, McCarthy, Barry, Deulofeu (McGeady 78), Naismith, Osman (Barkley 58), Lukaku

Subs: Joel, Hibbert, McGeady, Mirallas, Barkley, Garbutt, Alcaraz

Goals: Brown o.g. 75′

Report: West Ham offer $22 million for AC Milan striker Carlos Bacca

MILAN, ITALY - MARCH 20:  Carlos Bacca of AC Milan celebrates his goal during the Serie A match between AC Milan and SS Lazio at Stadio Giuseppe Meazza on March 20, 2016 in Milan, Italy.  (Photo by Marco Luzzani/Getty Images)
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West Ham’s search for an elite striker continues, with their newest target AC Milan’s Carlos Bacca.

According to Sky Sports, the Hammers have bid $22 million for the striker, who led Milan with 18 goals in Serie A play last season.

However, after paying $34 million to sign the striker last summer, it is believed Milan would be unwilling to sell their top scorer for less than $30 million.

MORE: All 2015-16 PL season reviews ]

At 29-years-old, Bacca has been one of Europe’s most consistent forwards over the past few seasons. After bagging 49 goals in 108 appearances for Sevilla, he earned a move to Milan last July, finishing third in Serie A scoring in his first year with the club.

West Ham’s chairman David Gold has been open about his desire to sign a world-class striker, with Lyon confirming that they rejected a $45 million bid from the Hammers for Alexandre Lacazette.

VIDEO: Neymar takes batting practice before New York Mets game

NEW YORK, NY - MAY 31:  Brazilian soccer player  Neymar Jr stands in the New York Mets dugout before the game against the Chicago White Sox at Citi Field on May 31, 2016 in New York City.  (Photo by Al Bello/Getty Images)
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We all know Neymar’s skills with a soccer ball, but what about with a baseball bat?

Spoiler alert: He’s better with his feet.

[ FOLLOW: All of PST’s Copa coverage ]

The Barcelona and Brazil superstar was in New York on Tuesday night and hit up the batting cages at Citi Field before the Mets game against the Chicago White Sox.

Taking swings lefty, Neymar made some contact but didn’t necessarily have the smoothest stroke…

He then hit the field and got back to his roots, showing off some footskills while juggling a baseball.

I’m not too sure if Neymar is a baseball fan, but this may make him the Mets’ newest, most famous supporter (sorry Jerry Seinfeld).

Neymar is in the United States as he has some time off after the long Barcelona season. He is not playing in the Copa America with Brazil, but will instead play in the Olympics in August.

Messi’s tax fraud case begins with player avoiding court

BARCELONA, SPAIN - APRIL 17:  Lionel Messi of FC Barcelona looks on  during the La Liga match between FC Barcelona and Valencia CF at Camp Nou on April 17, 2016 in Barcelona, Spain.  (Photo by David Ramos/Getty Images)
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MADRID (AP) Lionel Messi’s tax trial began Tuesday with the player deciding not to appear in court for early proceedings.

Messi is facing a prison sentence of nearly two years on charges he failed to properly pay taxes for part of his earnings from Barcelona from 2007-09.

[ FOLLOW: All of PSTS’s Copa coverage ]

The Argentina playmaker is not obligated to appear in the Barcelona court until Thursday, when he is scheduled to testify before a judge. Sentencing is not expected until next week.

Messi and his father, Jorge Horacio Messi, have been charged with three counts of tax fraud for allegedly defrauding Spain’s tax office of 4.1 million euros ($4.5 million).

Because of the trial, Messi is missing Argentina’s preparation for the Copa America Centenario, which begins Saturday in the United States. He is expected to fly straight to the U.S. to join his teammates after the trial ends. Argentina debuts in the tournament on Monday against defending champion Chile.

Even if found guilty, it is highly unlikely that Messi or his father will face any jail time. They have denied wrongdoing.

[ COPA AMERICA PREVIEWS: Group A | BC | D ]

“Everything is good. Everybody is calm,” said Messi’s lawyer, Enrique Bacigalupo, as he arrived at the Barcelona court on Tuesday.

The trial is centered on alleged unlawful activities of Messi’s father, but authorities said the player knew enough to also be named in the case. Officials said that although Messi was mostly unfamiliar with tax issues, there was sufficient evidence to believe he could have known and consented to the creation of a fictitious corporate structure to avoid paying taxes on income from his image rights.

In addition to each facing a prison sentence of 22 months and 15 days, Messi and his father could also be fined in the amount defrauded and ordered to pay all legal proceedings and the loss of any possible tax benefits for a year and a half.

Messi is just the latest high-profile player to have to deal with Spain’s tough tax system. Neymar, Javier Mascherano, Adriano and Xabi Alonso also were targeted by authorities recently.

[ MORE: Marcelo giving away UCL winners’ medal…on Facebook ]

Mascherano, Messi’s teammate with Argentina and Barcelona, earlier this year was handed a suspended one-year prison sentence for not paying nearly 1.5 million euros ($1.6 million) in taxes for 2011 and 2012. Brazil striker Neymar recently had to testify before a judge because of alleged irregularities involving his transfer to Barcelona. He and the club were accused of withholding the real amount of the transfer fee, in part to avoid paying the full amount of taxes.

Messi was also being investigated by Spanish tax authorities after his name was among those released in the probe of international offshore accounts, known as the Panama Papers, although he was not charged for those allegations.

VIDEO: Bayern’s David Alaba scores brutal own goal for Austria

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David Alaba is going to want this one back…

While playing in a friendly for Austria, the Bayern Munich left-back scored a cringe-worthy own-goal that his teammates will surely never let him forget.

[ FOLLOW: All of PST’s EURO coverage ]

With Austria leading Malta 2-0, goalkeeper Ramazan Ozcan played out of the back to Alaba. As pressure come from Malta’s strikers, Alaba turned and played a blind pass back to his keeper.

The only problem is, his keeper wasn’t there.

Ozcan did the right thing and moved outside of his goal to give Alaba support, only the defender never picked up his head to realize. Austria would hold on to win the match 2-1.

[ MORE: Klinsmann treating USMNT’s Copa opener vs. Colombia like a final ]

After winning their EURO qualification group with nine wins from ten matches, Austria has high hopes of making a run in the tournament. They will play in Group F with Portugal, Iceland, and Hungary.