Kyrie Irving holds a $21,329,752 player option for next season.
His max starting salary in free agency this summer projects to be about $33 million.
So, you do the math.
Shams Charania of The Athletic:
This was obvious ever since the NBA signed new national TV contracts that kicked in one year after Irving's extension did. He was stuck making far less money than his production warranted, and it's time to get off his current deal.
The big question: Where will he sign?
The Nets appear to be the team to beat. His max contract if he leaves the Celtics projects to be about $141 million over five years.
But Irving is enigmatic. I wouldn't assume he's definitely Brooklyn bound. He could even re-sign with Boston, where his max projects to be about $190 million over five years.
In either scenario, his max starting salary would be the same - about $33 million, which is way higher than his option amount. That's the totality of what informs this opt-out decision.