HIGHEST PAID—This Sept. 17, 2011 photo shows Floyd Mayweather Jr., left, punching Victor Ortiz during their WBC welterweight title fight in Las Vegas. (AP Photo/Julie Jacobson, File) Mayweather, who made $85 million for two fights last year, is currently serving a three-month jail sentence in Las Vegas for domestic battery.Boxer Manny Pacquiao is second on the magazine’s list at $62 million from earnings and endorsements. Pacquiao lost his WBO welterweight title to Timothy Bradley earlier this month.Tiger Woods, No. 1 on the list since 2001, made $59.4 million to place third.LeBron James of the Miami Heat is fourth ($53 million). He is one of 13 basketball players on the list.Tennis star Roger Federer is fifth at $52.7 million.Thirty football players made the top 100, with Peyton Manning tops among them at No. 10. The Denver Broncos’ new quarterback made $42.4 million during his last season with the Indianapolis Colts, even though he sat out the entire season while recovering from a neck injury.David Beckham of the Los Angeles Galaxy was No. 8 overall and the highest ranked soccer player at $46 million.New York Yankees third baseman Alex Rodriguez was tops among baseball players and No. 18 overall with $33 million.Two women, both tennis players, made the list. Maria Sharapova ($27.9 million) comes in at No. 26, and Li Na ($18.4 million). (AP)—The world’s highest-paid athlete is in jail. The guy in second place just lost a title fight, and the man who held the distinction for a decade is now third. Forbes has released its list of the 100 highest paid athletes, and boxer Floyd Mayweather Jr., nicknamed “Money,” is No. 1.