Westbrook is also set to make $47 million in 2022-23, roughly $11 million more than Irving. This exercise is not apples to apples, but if Brooklyn essentially replaced Irving’s contract with Westbrook’s, the Nets would suffer over $50 million in tax penalties, according to salary projections provided to B/R. As league personnel descend upon Las Vegas for the NBA’s Summer League this week, the Durant, Irving and Ayton situations all appear destined to hang over the annual event for the foreseeable future.