NewYork is eliminated from first place.

To show that New York is eliminated from first place, we start with the current standings:
            Team	W	L	GL	PCT	GB
       Minnesota	34	10	0	0.773	0.0
         Atlanta	30	14	0	0.682	4.0
       Las Vegas	30	14	0	0.682	4.0
        New York	27	17	0	0.614	7.0
         Phoenix	27	17	0	0.614	7.0
         Indiana	24	20	0	0.545	10.0
    Golden State	23	21	0	0.523	11.0
         Seattle	23	21	0	0.523	11.0
     Los Angeles	21	23	0	0.477	13.0
      Washington	16	28	0	0.364	18.0
     Connecticut	11	33	0	0.250	23.0
         Chicago	10	34	0	0.227	24.0
          Dallas	10	34	0	0.227	24.0
           Total	286	286	0

New York can finish the season with at most 27 + 0 = 27 wins and will finish the season behind the following teams:
Minnesota has already won 34 games.
Atlanta has already won 30 games.
Las Vegas has already won 30 games.
# New York Liberty's magic number
# New York's magic number
# Liberty's magic number
# WNBA Playoff Race