The Brooklyn Nets started Tuesday with 12 players under contract and a payroll that went over the luxury tax line by $13,022,796. That number has the Nets owing $23,806,990 towards a 2015 tax payment. By the time the business day was over they had signed rookies Bojan Bogdanovic, Markel Brown and Cory Jefferson and that put them $17,315,468 over the tax line. They now owe a 2015 tax penalty of $36,275,270.

Here is the updated list of taxpayers and those just below the line:

Brooklyn

Over Tax Line: $17,315,468

Owed Tax: $36,275,270

New York

Over Tax Line: $14,586,336

Owed Tax: $27,715,840

LA Clippers

Over Tax Line: $2,850,772

Owed Tax: $4,276,158

Boston

Over Tax Line: $2,135,342

Owed Tax: $3,203,013

Just under tax line

Washington: -$157,397

Sacramento: -$976,295

Memphis: -$1,298,697

Oklahoma City: -$1,404,795

It should be noted that Boston has enough salaries that are not guaranteed and if those players are waived the team will fall under the luxury tax line.