NBA

This is what next season’s Nets roster looks like

The Nets concocted a $190 million roster experiment last summer, and it ended Wednesday night, when the team was knocked off by the Heat in Game 5 of the Eastern Conference semifinals.

What will general manager Billy King and Co. do for an encore? We’re about to find out.

Here’s a handy offseason guide to what the Nets have done – and what they can still do – to prepare for the 2014-15 season:

2013-14 payroll commitments: $102,884,430
2013-14 luxury tax payments: $90,398,042
2013-14 combined roster costs: $193,282,472

2014-15 salary cap (estimate): $63,200,000
2014-15 luxury tax threshold (estimate): $77,000,000

Current Nets salaries for 2014-15 season: $91,754,975
Current Nets luxury tax payments for 2014-15 season: $28,137,437
Current Nets combined roster costs for 2014-15 season: $119,892,412

Players under contract for 2014-15

SG Joe Johnson: $21,466,718
PG Deron Williams: $18,466,130
C Brook Lopez: $15,719,063
PF Kevin Garnett: $12,000,000
PG Jarrett Jack: $6,300,000 (acquired in trade for Marcus Thornton)
PF Mirza Teletovic: $3,368,100
SF Andrei Kirilenko: $3,326,235 (opted into contract for 2014-15)
SF Bojan Bogdanovic: $3,278,000
SG Sergey Karasev: $1,533,840 (acquired in trade for Marcus Thornton)
C Mason Plumlee: $1,298,640
PG Marquis Teague: $1,120,920
PG Jorge Gutierrez: $816,482 (partially guaranteed)

Unrestricted free agents

SF Paul Pierce
PG Shaun Livingston — agreed to a three-year deal with Golden State
PF Andray Blatche (opted out of contract for 2014-15 season)
SF Alan Anderson (opted out of contract for 2014-15 season)
C Jason Collins

Draft picks 

The Nets will have a 2015 first-round pick, but it will be the lower pick of theirs and Atlanta’s, as stipulated in the Joe Johnson trade in July 2012. As part of the trade with the Celtics in July 2013 that brought Paul Pierce and Kevin Garnett to Brooklyn, the Nets sent their 2016 and 2018 first-round picks to Boston, as well as agreeing to a swap of 2017 first-round picks. The Nets have control over their picks in 2019 and 2020.

The Nets control their 2015 second round pick again after getting it from Milwaukee in exchange for Jason Kidd. The Nets also control their second round pick in 2018, 2019 and 2020, and they will get either Milwaukee or Sacramento’s second rounder – the Nets will receive the better of the two – in 2019.

The Nets have agreed to swap second rounders in 2016 with the Clippers as part of the sign-and-trade for Reggie Evans in the summer of 2012, and traded their 2017 second round pick to Atlanta as part of the Joe Johnson trade.

Unsigned draft picks

PG/SG Markel Brown

2014 second round pick (44th overall) played four seasons at Oklahoma State

Brown’s 2013-14 stats at Oklahoma State: 17.2 points, 5.3 rebounds, 2.9 assists, 1.0 steals, 1.0 blocks, 47.3 percent shooting from the field, 37.9 percent from 3-point range, 76.8 percent from the free throw line in 34 games.

PG/SG Xavier Thames

2014 second round pick (59th overall) played four seasons at San Diego State

Thames’ 2013-14 stats at San Diego State: 18.1 points, 2.4 rebounds, 3.3 assists, 1.6 steals, 0.1 blocks, 40.9 percent shooting from the field, 36.7 percent from 3-point range, 83.6 percent from the free throw line in 34 games.

PF Cory Jefferson

2014 second round pick (60th overall) played four seasons at Baylor

Jefferson’s 2013-14 stats at Baylor: 13.6 points, 8.1 rebounds, 1.0 assists, 0.4 steals, 1.3 blocks, 50.8 percent shooting from the field, 37.8 percent from 3-point range, 64.6 percent from the foul line in 36 games.

Money

The Nets spent virtually all of their $3.2 million allotment for the 2013-14 season. They sent about $1.2 million to New Orleans as part of the Tyshawn Taylor-Tornike Shengelia-Marquis Teague trade during the season, and used almost all of the remaining $2 million to buy three picks in the 2014 draft – No. 44 overall (Markel Brown), No. 59 (Xavier Thames) and No. 60 (Cory Jefferson).

Beginning July 1, the Nets were able to move $3.3 million in trades during the 2014-15 season.

Salary cap exceptions

The taxpayer mid-level exception: The Nets only have access to what is referred to as the “mini” mid-level, instead of the full $5 million mid-level and the $1.9 million bi-annual exceptions. This is because they are already far over the luxury tax line.

That allowed the Nets to offer a three-year contract starting at $3,278,000 to a free agent, which they have agreed to give Bojan Bogdanovic.

This is the only way the Nets can bring in a free agent for more than the minimum salary. They are not allowed to complete sign-and-trades for other team’s free agents because they are well into the luxury tax. However, the Nets are allowed to sign-and-trade unrestricted free agents on their own team to other teams, and receive players under contract from those teams in return.

Trade exceptions

The Nets have a trade exception for $788,872 they received for sending Taylor to the Pelicans on Jan. 21. The trade exception will expire if it isn’t used before Jan. 21, 2015.