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Report: Whiteside, Johnson, Waiters on trade block

The Miami Heat’s move to re-sign Wayne Ellington — made official yesterday — has put Miami more than $3 million over the luxury tax.

And if Dwyane Wade opts to return for one more season, that tax bill would only increase for a team that isn’t a championship contender.

And the Heat are now looking to shed salary to get under the tax threshold, according to Barry Jackson of the Miami Heat. Teams only have to pay the bill if they remain under the tax at the end of each season.