Marks put Harden’s next deal at $27 million to $28 million. Barring a trade that clears salary, that leaves the taxpayer mid-level exception of roughly $6 million, Marks said. Any signing above that figure hard caps a team at the first apron, which the league set at $209.02 million for 2026-27. The Cavaliers will be a luxury tax team and will stay out of the second apron, Marks said. That line sits at $221.69 million.
