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Report: Kings acquire Mason Jr. from Heat, will waive him

Why did the Miami Heat guarantee Roger Mason Jr.'s contract back in early January?

Mason's contract became fully guaranteed on Jan. 7, and he's played just 82 minutes since that date. Now, the Heat will pay the Sacramento Kings to take Mason off of their hands.

According to multiple reports, the Heat will send Mason and cash to the Kings, with the Kings sending back a heavily-protected 2015 second-round pick in exchange. In reality, the pick will never be conveyed, but the league requires both teams to send consideration in a trade.

The Kings are expected to waive Mason immediately.

Mason earns $884,293 this season (technically more, but as a 10-year veteran, the league makes up the difference and the team is only on the hook for that amount), money that would cost the Heat extra because they're in the luxury tax. The Kings, meanwhile, are far enough below the tax that taking on Mason's salary has little impact.

Think of it this way: Mason would cost the Heat the prorated amount of his salary plus the tax, and he costs the Kings just the prorated salary. If the Heat pay the Kings a figure somewhere in between those two numbers, both sides win financially.

The Heat also open up a roster spot with the move.

Click here to access our NBA Trade Deadline Tracker, which includes every rumor and trade.

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