NBA All-Contract Team: Brunson, Avdija, Johnson lead roster - ESPN

Salary management has never been more critical in the NBA.

With harsh penalties imposed by the current collective bargaining agreement for going past the first and second luxury tax aprons, it is imperative that teams smartly manage their books, both to stack as much talent as possible and maintain continuity.

While some teams are willing to go well above the tax, others see it as a de facto hard cap. That is the basis for the second edition of ESPN's NBA All-Contract Team, a concept that debuted a year ago. The goal is to create the best possible roster without exceeding the luxury tax, which is $187.89 million this season. That way, this team could theoretically exist in any of the league's 28 markets.

The tax line isn't the only constriction on building this roster. There will also be no maximum salaries (no players such as MVP favorites Shai Gilgeous-Alexander or Nikola Jokic), rookie-scale contracts (no players such as Victor Wembanyama or Cooper Flagg) or one-year minimum contracts.

Injured players who would normally be under consideration, such as Ajay Mitchell and Ivica Zubac, aren't available, as the goal of this exercise is to construct a team that could step on the court and compete today, rather than a theoretical «if healthy» team.

Let's get to the 15-player roster, featuring a trio of All-Stars and some returning names from last season's group.

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Would this team make the playoffs?

Contract: $34.9 million

No player has epitomized the idea of a value contract better than Brunson since he arrived in New York in 2022. Brunson has become one of the league's best players, but also one of its best bargains. The four-year, $100 million deal he agreed to that offseason