If Irving opts in and is traded during …

If Irving opts in and is traded during free agency, his 15 percent trade bonus would be worth $5.5 million and would increase his $36.9 salary to $42.4 million. If he opts in and is traded before free agency, that $5.5 million bonus would be distributed evenly to his 2021-22 and 2022-23 salaries. That would raise his salary next season to $39.7 million. To simplify things, teams will have to send out at least $30.4 million to match salaries for Irving if he’s traded before free agency, and $33.9 million if traded during.