A critical detail that emerged after the Ayton news was that the offer sheet did not include a punter option or kicker trade, according to ESPN’s Bobby Marks. These are some of the shenanigans that can be turned into contracts to make a team less likely to fit, as well as one of the downsides of restricted free agency. You’ll recall how we discussed last October that the Utah Jazz lost Gordon Hayward after just three years because he signed a 3+1 offer sheet with a fourth-year player option. He turned it down and joined the Boston Celtics. The Suns don’t have to deal with either of those two things, or the weird, upfront salary structure is huge. Indiana’s weird chicken game of trying to force a sign-and-trade didn’t work (uh, get it?). Ayton’s arrival put the Suns at 14 players and over the tax line by nearly $17 million for a luxury tax of about $35 million, per Spotrac. Signing Ayton to that offer sheet instead of the five-year, $177 million extension he could have received in the fall cushions that bill, which the Suns should take advantage of. There are a few different ways to think about this. Okay, we’ll talk about Kevin Durant first. Brooklyn, according to multiple reports, did not want Ayton. The problem, however, is that the Suns sending Ayton to a third or fourth team as part of a larger sign-and-trade deal allowed them to provide Brooklyn with more assets. That seemed like the extra juice to seal the deal. Now, the hypothetical package centers around Mikal Bridges, Cam Johnson, draft picks and at least one of Jae Crowder, Landry Shamet or Dario Saric because of their mid-range, team-friendly contracts. Ayton’s return in those scenarios limited Phoenix to only two players, maybe three, but it should be at least three now. The issue of a straight 1-for-1 deal with Durant significantly affects the Suns’ rotation and their ability to fix it afterward. John Gambadoro of Arizona Sports has reported for the past two weeks that Phoenix doesn’t want to clear out its roster in a potential Durant trade, but that’s nearly impossible to pull off without more teams getting involved. If it’s Bridges, Johnson, Crowder, four unprotected first-round picks and some trades, how do the Suns replace Bridges? Adding another ball handler? They have almost no resources in this arrangement. So the Suns will likely once again need to rely on finding a third and possibly fourth team to either help them get the salary to match a guaranteed Durant return or fill some of those needs in the same deal . I have my own reservations about whether Phoenix has enough to make an offer that Brooklyn would accept. Then again, if Durant only wants to be on the Suns, he will. The added convenience to this, and something I didn’t even discuss after the Durant trade request, was that Ayton and Durant were playing together. That lessens the fallout of Bridges leaving in a Durant trade, particularly on defense. Part of why I hadn’t considered was the heights the tax bill would reach. In theory, if the Suns trade Kevin Durant using the minimum salary ($35.3 million) and fill out the roster with Vet Mins… Wage bill – About $178 million Tax bill – About $76.5 million — David (@theIVpointplay) July 15, 2022 The Suns are relaxed about it, according to Gambadoro. The Suns are committed to doing whatever it takes to win a Championship and that includes paying a hefty 60-70-80 million plus million luxury tax if they feel they have to. — John Gambadoro (@Gambo987) July 14, 2022 And remember, this shouldn’t just be about Durant. If this draft goes south for Phoenix, he may pursue other upgrades on the trade market. Finally, on the subject of willing hyperbole, how about this Johnson extension if he’s still with the Suns? Back to who could be on the move, the Suns center rotation is now Ayton, Saric, Bismack Biyombo and Jock Landale. Phoenix should want to keep Saric and the occasional playmaking dynamic that was sorely missed last season. He also has limited chips, and at the end of the day, we’re talking about the other 14-18 minutes Ayton doesn’t play that Biyombo proved capable of last year. The Suns still have about $6.5 million in their taxpayer mid-level exception to use in free agency as well. The options are very limited. Dennis Schroder is the only one I can see. Regardless, the only downside is that the tax bill goes up, and risking it on a player who could be a cog on the bench is worth it. We’ve seen how much the lack of depth hurts the Suns when the lights get brighter. All of this bodes well for a Suns front office that certainly has a few different scenarios planned. For now, we’re back to the same waiting game with Durant. Hold on everyone! Stay strong! Follow @KellanOlson