The Los Angeles Lakers paid out $21.4 million in luxury tax last season.
To put that in perspective, the team paid superstar guard Kobe Bryant $23.0 million and All-Star forward Pau Gasol $16.5 million.
In total, the Lakers shelled out $91.3 million to the players but with the tax, the team's total salary ballooned to $112.7 million.
As free agent guard Shannon Brown looks for an NBA contract, Laker General Manager Mitch Kupchak has to tread carefully.
Every dollar spent costs double for the Lakers.
If a team like the New Yorks Knicks were offering Shannon the remainder of their cap ($3.09 million), for L.A. to meet the price they'd be spending $6.18 million on a reserve guard.
That's $6.18 million on a player who averaged 20.7 minutes a game last season, scoring 8.1 a night on 42.7% shooting from the field and 32.8% from behind the arc. A guard who averaged 1.3 assists a game and shot just 39.3% through the postseason (28.1% from three).
That doesn't mean the Lakers shouldn't re-sign Shannon. It doesn't mean that the Lakers won't re-sign Shannon.
It's not just a simple

to a still valuable reserve who adds athleticism to a roster that is full of quality, but aging veterans.
After re-signing Derek Fisher and luring free agents Steve Blake, Matt Barnes and Theo Ratliff, the team's total payroll has already hit $92.5 million.
Because Ratliff signed a one-year, veteran's minimum salary, the league knocks his number down from $1.4 million to $854k (reimbursing the Lakers for the $545k difference).
With the luxury tax threshold at $70.3 million and L.A.'s adjusted payroll at $91.9 million, the Lakers are already looking at a tax bill of $21.6 million.
The total, before Shannon enters the picture, is at $113.5 million (already above last year's number).
Brown at $3.09 million would push it to $119.7 million.
That's one of the reasons the Lakers have been looking to deal away Sasha Vujacic who is set to earn $5.5 million on the final year of his contract.
While Shannon didn't have a tremendous second season for the Lakers (although he filled in relatively well when Bryant sat out nine games with injury), Vujacic had an even smaller part in L.A.'s run to the title.
Yes, Sasha hit two clutch free throws to help close out Game 7 of the NBA Finals, but over the regular season he played in just 67 games at 8.6 minutes a pop. He scored 2.8 points a game while hitting 40.2% from the field and 30.9% from the arc.
In theory Vujacic is a shooter, but without regular minutes, he struggles.
Sasha's potential in a contract year isn't worth the $11.0 million the Lakers are paying on his account.
A number of teams around the league have the means to take on Vujacic's contract, be it the New Jersey Nets, Minnesota Timberwolves or the like via cap room. Some teams have large enough trade exceptions to absorb him, like the Toronto Raptors.
The Wolves have the contract of Delonte West which is only guaranteed $500k. A straight up swap, with the Lakers sending a first-round draft pick and $3 million, would save the LA $7.5 million and would cost Minnesota an additional $2 million for L.A.'s pick (likely in the 28-30 range).
The Lakers could then cut West and possibly look to re-sign him or bring on a younger prospect to develop as a fifth guard.
The difficult part for Kupchak is convincing the Nets, Wolves, Raptors and/or others that Vujacic is worth acquiring.
That may be too hard a sell.
Sources say the Lakers are more likely than not to find a compromise with Shannon despite the luxury tax hit. Kupchak himself said he remains optimistic that something can be worked out before the end of this week.
Vujacic can still be shopped through to the trade deadline.
Brown may not be worth $6 million, but this may be the Lakers best chance to catch the Boston Celtics at 17 titles.
Length of contract is also a question but Shannon may prefer a three-year deal with a player option given the below average dollar amount in discussion.
It's not time for cutting corners and team owner Dr. Jerry Buss may end up spending far more than he intended this summer . . .
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