So next season...
22 mill for love
16.75 mill for Kyrie (extension kicks in)
9.7 mill for Varejao
5 mill for Mosgov
2.85 mill for Mike Miller
7.15 mill for Tristan (last season on his rookie deal before his extension kicks in for 16-17)
10 mill for Brendan Hayward
.85 million for Joe Harris
22 million for Bron on a 1 year deal
That's around 96 million
Cap is 67.1 mill next season with an 81.6 million luxury tax line.
Gilbert gonna be paying out the ass on that luxury tax. That's still not even a complete roster.
Did JR Smith opt out?
What about Shump?
If they stay, the roster for next season is over 100 million.

Gilbert gonna be paying at least 60 million in luxury tax penalties with that roster.