The Oklahoma City Thunder have officially begun to take trade inquiries on franchise point guard Russell Westbrook, and a team of special interest in recent days has been the Miami Heat.

Miami and Westbrook have reportedly shared mutual interest, similarly to how the Heat were able to capitalize on Jimmy Butler’s interest in coming to South Beach. The trouble with executing any sort of deal in this case, however, rests in the financials of both teams.

As ESPN’s Brian Windhorst reports, the Thunder are hoping to get out of the luxury tax, but the Heat do not have the ability to take on added salary because of the sing-and-trade that they executed to get Butler: