Wow! The Heat are making an offer to James! Forming an epic Big Three.

Salary expert Yossi Gozlan reports: The Heat used a 125% trade exception in the Giannis Antetokounmpo deal, which has triggered the hard cap. They are now only $18.1 million away from the first luxury tax apron and need to use that money to fill four roster spots. However, they could create more cap space later by trading away Jovic or having Wiggins opt out of his contract.

As a result, the Heat's only option to strengthen their roster going forward may be signing low-salary players.

There was previously news suggesting: Westbrook might be heading to Miami...

Last season, the 37-year-old Westbrook played on a veteran minimum contract worth $3.63 million. He appeared in 64 games for the Kings, starting 58 of them, averaging 29 minutes per game and contributing 15.2 points, 5.4 rebounds, 6.7 assists, and 1.3 steals. He shot 42.7% from the field and made 2 three-pointers per game at a 33.8% clip. He still has plenty left in the tank and could continue to serve as a super sixth man for any team next season.

Heat beat reporter Barry Jackson stated: It is expected that the Heat will offer James a mid-level exception contract.

Like Westbrook, James is now an unrestricted free agent. He previously played four seasons for the Heat (2010-2014), making four Finals appearances, winning two championships, and earning two Finals MVPs.

However, the general consensus is that James is unlikely to return to Miami, not only because he would earn less money but also because the 41-year-old superstar does not want to play under Heat president Pat Riley again.

Imagine if the Heat actually assembled a super trio of James + Antetokounmpo + Adebayo, with the 2017 MVP Westbrook coming off the bench. It would be absolutely insane, though the four players combined age of 137 gives it a bit of a "sunset squad" feel.

In short, Antetokounmpo bringing his talents to Miami will trigger a series of chain reactions. The offseason arms race is just beginning, and it will significantly shake up the current NBA championship landscape. In particular, how the newly crowned champion Knicks respond will be worth watching.

By the way, the Knicks were originally Antetokounmpo's preferred new destination, but now they have become each other's biggest rivals.