Seattle is eliminated from first place.

To show that Seattle is eliminated from first place, we start with the current standings:
            Team	W	L	GL	PCT	GB
        New York	32	8	0	0.800	0.0
       Minnesota	30	10	0	0.750	2.0
     Connecticut	28	12	0	0.700	4.0
       Las Vegas	27	13	0	0.675	5.0
         Seattle	25	15	0	0.625	7.0
         Indiana	20	20	0	0.500	12.0
         Phoenix	19	21	0	0.475	13.0
         Atlanta	15	25	0	0.375	17.0
      Washington	14	26	0	0.350	18.0
         Chicago	13	27	0	0.325	19.0
          Dallas	9	31	0	0.225	23.0
     Los Angeles	8	32	0	0.200	24.0
           Total	240	240	0

Seattle can finish the season with at most 25 + 0 = 25 wins and will finish the season behind the following teams:
New York has already won 32 games.
Minnesota has already won 30 games.
Connecticut has already won 28 games.
Las Vegas has already won 27 games.
# Seattle Storm's magic number
# Seattle's magic number
# Storm's magic number
# WNBA Playoff Race