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***Photo is credited by Corey Sipkin/New York Daily News***
Can you picture LeBron James in a Cleveland Cavaliers or Los Angeles Lakers jersey. The new CBA luxury tax agreement is going to change up the NBA league this coming 2014-15 season. The luxury tax is going to force NBA teams from the management perspective to make critical, dicey decisions regarding star players. For the Heats, LeBron James will have the option to opt out of his contract, as will Dwyane Wade and Chris Bosh. If these three amigos (James, Wade, and Bosh) stays in Miami would cost the Heat about $60 million and $41 million over two years excluding additional contracts from other players on the roster. If LeBron decides to stay with the Heat in 2014-15, hed be on a team that owed approximately $76 million and a lot of roster spots yet to be filled. LeBron quest for more championship he would likely to make the smart move and move on.