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

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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…