While Bradley Beal intrigues the Miami Heat, another player might decline his player option and become available in 2021: Josh Richardson.
Richardson has a player option with the Philadelphia 76ers for $11,615,328 per Spotrac, or he could seek a better deal elsewhere.
Ben Simmons signing his generous extension puts the 76ers in a difficult position to give out a hefty raise to a player such as Richardson for the 2021 season.
SUM - $126.2M
Just the four players above total $126M towards the projected $151M luxury tax threshold for that season, which leaves only $25M for 9 other players to avoid the tax.