First off, they need to figure out if Dirk might be willing to take a minor pay cut. He’s due $22 million on the last year of his deal, and while Cuban and Nelson were smart to only sign short-term deals last summer, they can use all the leverage more cap space will bring them. $22 million is a huge chunk toward that dreaded luxury tax line that has GMs (rightfully) fearing for their jobs. But even without Dirk taking a pay cut — and I doubt Cuban would even ask him — the Mavericks have a whole bunch of cap space available this summer, ostensibly to take a run at Dwight Howard when he becomes a free agent.
The Lakers are in jeopardy of missing the playoffs themselves with a tight race against Utah for the final spot out West, but Dwight can still get more money from them than any other team this summer. The question is whether he’s tired of the media scrutiny in Los Angeles and would prefer the relatively safer confines of Dallas, where he’d be the big man on campus even as Dirk handled the majority of the offensive workload. With the Lakers, he’ll still play alongside a teammate in Kobe Bryant who is the antithesis of Dwight’s relaxed, cherubic vibe and someone who demands absolute devotion to the team during the season. Dwight would prefer to just have fun and be goofy. But what if Dwight re-signs with L.A. like most analysts expect him to? Where do the Mavericks go from there, and who do they bring back after a second-consecutive season where they’ve floundered since their surprising title run in 2011?
Right now — not including player incentives — the only contracts that are locked up for next season are Dirk (making $22,721,381 to be exact*), Vince Carter ($3,180,000), Shawn Marion ($9,316,796), Jared Cunningham ($1,208,400), Jae Crowder ($788,872) and Bernard James (also at $788,872). Add that up and it’s $38,004,321 towards next year’s cap. But even among that small group of players, the team has an early termination option for the last year of Marion’s deal, so they could waive him this summer and get out of that $9 million. O.J. Mayo has a player option for $4,200,900 next season as well. Let’s predict that Mayo elects to pick up that option (he’d have until July 30 this year to decline it), and the Mavs choose to bring Marion back for the last year of his deal at a little over $9 million. All told, that’s $42,205,221 towards the cap. If we use this year’s cap ($58,044,000) as a baseline, then that still gives the Mavs enormous wiggle room ($15,838,779) to sign free agents this summer, and they can still go over the cap, before exceeding the tax level, with the use of their exemptions.
The exemptions are tricky, and we’ve already done enough arithmetic to put most of you to sleep, so check out Larry Coon’s excellent website on the new CBA if you want to get into the minutiae of the NBA’s soft cap, how the luxury tax line is decided, and the various exemptions that allow teams to go over the soft cap without paying a luxury tax. For the purposes of this piece, let’s use this year’s luxury tax line, which was $70,307,000. Again, this might change, but the specifics are messy and that’s not really the point. Basically, the Mavs can exceed the soft cap of $58.044 million, but they’d like to avoid the tax line of $70.307 million.
So who is available this summer, anyway, and what do the Mavericks need? First and foremost, they need a point guard that’s not going to sabotage their offense by hoisting low efficiency midrange jump shots every time he comes off a high screen (even when there’s an open lane to the bucket!!). We’re looking at you, Darren Collison. Currently, Collison and Roddy Beaubois have qualifying offers for a little over $3 million each, but they’re restricted free agents this summer, and we doubt anyone in Dallas wants either of them back. There are other, better, free agent point guards available this summer, led by the best in the game, Chris Paul, who will be an unrestricted free agent. Since Paul will likely stay in Los Angeles (unless owner Donald Sterling says something overtly racist to him), who else is available, but won’t command a max deal like Paul will?