Before acquiring Dakari Johnson, Memphis was $564K over the luxury tax. With the $1.4M Johnson expiring contract, Memphis is now $473K below the tax. The Grizzlies have 15 guaranteed contracts and one partial in Andrew Harrison ($200K guaranteed). For Orlando, the $2.4M Jarell Martin is an expiring contract. This is the second time within the past week that Orlando has received cash in a trade. The Magic received $2M from Oklahoma City when they acquired Johnson last Friday.