What happened: Spencer Jones' first-year salary is $6 million under the two-year offer sheet. Oklahoma City's current tax penalty stands at $19.9 million.
Why it matters: The tax increase equals about 3.85 times Jones' salary, magnifying the deal's immediate cost. The two-year structure would carry Jones onto Oklahoma City's 2027-28 books.
By the numbers: The $23.1 million tax increase is 116.1% above the current penalty.
What to watch: The offer sheet's resolution will determine whether Oklahoma City takes on the higher tax bill.