LeBron, Giannis make their draft picks for the 2020 All-Star Game

While many teams are treating the NBA’s punitive second luxury tax apron as essentially a hard cap, the Phoenix Suns have decided it would be advantageous for them to “explode right through it” rather than merely go up the line or barely over it, sources tell ESPN’s Brian Windhorst.

The Suns believe going way over the line opens up some options that wouldn’t be available to them if they had a mandate to stay below it.

This calculus led them to trade for Bradley Beal on Sunday.

Devin Booker, Kevin Durant and Deandre Ayton are due $116 million this upcoming season and $135 million in 24-25. Beal’s salary averages more than $50 million over the next four years.

The second apron is $17.5 million above the luxury tax threshold and is largely designed to prevent teams from having more than two max players on their roster. The Suns now have four players on varying degrees of max contract on their roster.

The Suns will try to re-sign Torrey Craig, Josh Okogie, Damion Lee and Jock Landale, while also likely keeping Cam Payne.