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To get under luxury tax, Thunder reportedly would trade Steven Adams, Andre Roberson, No. 21 pick

Oklahoma City Thunder v Utah Jazz - Game Three

SALT LAKE CITY, UT - APRIL 21: Steven Adams #12 of the Oklahoma City Thunder reacts to a play in the first half during Game Three of Round One of the 2018 NBA Playoffs against the Utah Jazz at Vivint Smart Home Arena on April 21, 2018 in Salt Lake City, Utah. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and or using this photograph, User is consenting to the terms and conditions of the Getty Images License Agreement. (Photo by Gene Sweeney Jr./Getty Images)

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As you read this, without their roster completely filled up yet, the Oklahoma City Thunder are more than $6 million over next season’s luxury tax line of $132 million. That’s just the guaranteed money. By the time you factor in non-guarantees and the cost of the No. 21 pick, the team will be more than $19 million into the luxury tax.

That price may be a little steep for Thunder ownership, according to Jake Fischer of Sports Illustrated.

It would be impossible for the Thunder to avoid the luxury tax without doing serious damage to their chances to chase a ring next season — and in a Western Conference that doesn’t have a dominant Golden State team on top, the Thunder believe they have a shot. This is likely more about reducing the tax hit than avoiding it.

The Thunder will pay $38.5 million next season to Russell Westbrook and $33 million to Paul George, and obviously those two are untouchable.

Adams will make $25.8 million next season and $27.5 million the one after that, however, trading him would do serious damage to OKC’s fourth-ranked defense last season. Adams is an integral part of the Thunder identity on and off the court, and trading him is highly unlikely. Dennis Schroeder will make $15.5 million each of the next two seasons, and he provided a lot of value for the Thunder off the bench.

Andre Roberson seems a more likely candidate. He missed all of last season due to a ruptured left patellar tendon (although they did miss him(. He’s set to make $10.7 million and if a team can be convinced the defensive specialist is back and healthy there would be teams interested. The challenge for the Thunder is constructing a trade that does not bring back salary.

Nothing may happen around the draft, but keep an eye on Thunder this summer as they try to save a little cash without damaging their playoff dreams.