The Los Angeles Clippers are one of the few NBA teams who have operated as an "over the cap" in July. Once the deals with Jamal Crawford, Wesley Johnson, Luc Richard Mbah a Moute, Austin Rivers, Marreese Speights and 2016 first-round pick Brice Johnson were signed, the Clippers found themselves just $366,675 below the luxury line of $113,287,000.

On Thursday, the Clippers signed second-round pick Diamond Stone to a minimum contract, which will pay him $543,471. That deal put them over the tax line. Later in the day, they agreed to terms with Dallas Mavericks free-agent point guard Raymond Felton and he will make the veteran minimum next season and his cap number is $980,431. By signing both players, the Clippers are over the tax line by $1.15 million and owe $2.89 million.

The Clippers have been a taxpayer the last three years, so if they end up over the line for the 2016-17 season they will pay a higher penalty as they will fall under the "Tax Repeater" category. That is why they will owe $2.89 million for being over the cap by just $1.15 million. To get under the line, the Clippers could trade one of their players and that's what they are going to do Friday. According to the Orlando Sentinel and Los Angeles Times, the Clippers are sending guard C.J. Wilcox and cash to the Orlando Magic for Devyn Marble and a 2020 second-round pick (from Cleveland).

Wilcox has a salary of $1,209,600 for the 2016-17 season and once the Clippers move him on to the Magic and waive Marble, they will be below the luxury tax line by $52,373 with 14 players under contract. The Clippers can increase their room under the tax threshold by waiving or trading Branden Dawson and his $874,636 salary for next season is not guaranteed.

The Magic were going to waive Marble on Friday as his salary will be fully guaranteed for 2016-17, if he's not released by 5 p.m. EST, but they found a taker for him and picked up Wilcox, who might help them off the bench.