Q: Ira, Kyle Lowry is 36 and Jimmy Butler is 32. This is the window when Micky Arison should spend into the luxury tax. — Wes.

A: I get that, and I totally agree that you cannot afford to waste the remaining best years for both. But the current case is more about avoiding being hard capped than the luxury tax. And that makes it more of a personnel decision than a financial decision. Once hard-capped, it could severely limit the ability to make significant, large-scale moves, the ones that require you to take in more money in salary than you are sending out. So when it comes to P.J. Tucker and going to the $10.5 million full mid-level that would leave you hard-capped, is that worth potentially losing out on the chance to possibly engage in trade talks for a Donovan Mitchell, Kevin Durant or another potential star-level talent who might become available in trade talks? In fact, by not being hard-capped, it actually means Micky Arison could spend more, not less.

Q: Ira, it looks like P.J. Tucker will be going to the Sixers. If the Heat are willing to give him a three-year deal, why would he go? The difference in dollars is not that great, and with no income tax in Florida he would make up most of the loss. Is there something we don’t know? – Joel.

A: No, it’s actually something you do know. Even with the state-tax differences between Florida (none) and Pennsylvania (some), there still would be less net income for P.J. Incrementally less? Yes. But you would be surprised how many NBA players refuse to leave even a single dollar on the table. They want it all. And they want it now. And when it comes to 37-year-old power forwards, that likely is even more the case. Yes, it might appear as if James Harden is given back money, but that all is coming around on the back end.

Q: If P.J. Tucker bolts, how about Danilo Gallinari? You could send Duncan Robinson plus filler. – David, St. Louis.

A: That certainly would seem to be a viable name, considering that the Heat’s machinations at the 2020 NBA trading deadline almost had them getting Danilo Gallinari instead of Jae Crowder. But the current permutation wouldn’t involve Duncan Robinson or any salary going out. The question is whether Danilo is bought out by the Spurs, who could have trouble reaching the salary floor. In that case, you could also be talking about an attractive salary with Danilo. The one certainty with such a move is that Heat assuredly would not be playing the same switch-everything defense as with P.J. Tucker. Galinari, as the Heat’s 4-1 victory over the Hawks in the first round showed, still can provide streak scoring. But he also, without doubt, is nowhere close to the defensive presence as Tucker. For now, we wait to see what the Spurs do with Gallinari.

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