Though the recent decision by the OKC Thunder to decline the fourth-year option for Nikola Topic may not have come as all that great a surprise, the potential reasoning for why just might.
On the surface, many may have assumed this move was largely influenced by the simple fact that the point guard has played just 10 total games in the NBA since the Thunder snatched him up 12 overall in the 2024 NBA Draft.
However, as The Athletic's Andrew Schlecht seemed to stress, the financial incentives behind the decision were likely the ultimate deciding factor.
On a Sunday night edition of the Game Theory Podcast, Schlecht noted that declining Topic's $7.48 million option for the 2027-28 season will now save the Thunder roughly $60 million in taxes next summer.
Even without the guard's salary going against their books, the Thunder are set to be over $25 million north of the second apron threshold with a payroll of $261,655,083.
Needless to say, OKC should be looking to shed salary anywhere they can in an effort to duck under the dreaded tax line.
With this in mind, it makes even more sense why Topic's option was swiftly declined.
Suns could be an option if Thunder look to trade Nikola Topic
Though Topic may not have panned out in the Sooner State due, largely, to two rather severe health ailments, an ACL tear and testicular cancer, respectively, considering he's still only 21 years old and is just three years removed from being viewed as a real threat to go number one overall in his respective draft, it should go without saying that he still should draw serious intrigue from other clubs.
Perhaps his services could even be used in an in-season deal with the Suns to help address both OKC's and, frankly, Phoenix's glaring needs.
The Suns find themselves in possession of a number of quality defensive-minded talents on incredibly team-friendly deals.
After losing guys like Jalen Williams, Cason Wallace, Chet Holmgren, and Alex Caruso for the foreseeable future, the Thunder could certainly use more of such talents in their arsenal.
On the flip side, recent reports have been that the Suns have grown internally frustrated about their lack of a true point guard who can help "organize that offense.”
A simple swap of Topic, a young, traditional floor general, for Jordan Goodwin, a career 3&D wing, could be a trade worth exploring for both of these ball clubs.
