The Brooklyn Nets turned heads when news of their four-year, $108 million agreement with Cam Johnson broke late last week. The $27 million annual agreement was viewed as a hefty commitment to a player who has never approached an All-Star team.

However, the terms of Johnson’s deal were released Thursday, and the contract looks far more team-friendly than expected.

The four-year deal is frontloaded with a base salary of $90 million, $4.5 million in likely projected bonuses and $13.5 million in projected unlikely bonuses, per ESPN's Bobby Marks. All in all, Johnson’s contract is effectively four years, $94.5 million. Here are his cap hits during that time:

2023-24: $25.7M

2024-25: $23.6M

2025-26: $21.6M

2026-27: $23.6M

The contract locks down both players from Brooklyn's midseason blockbuster trade of Kevin Durant, aligning Johnson with his “twin” and breakout forward Mikal Bridges, who is entering the second year of a four-year, $91 million deal.

“Re-signing Cam was our top priority throughout this free agency period, and we are thrilled to have him remain in Brooklyn as a core member of the Nets for years to come,” Nets GM Sean Marks said. “Since the moment he arrived last season, Cam immediately embraced a leadership role both on and off the court. His versatile skillset as a two-way wing has proven to be an ideal fit with our roster, and we look forward to the positive impact he will continue to bring to our team and the Brooklyn community.”

Cam Johnson and the Nets

In 25 games with the Nets following the trade, Johnson averaged 16.6 points, 4.9 rebounds, 2.2 assists, and 1.3 steals on 47/37/85 shooting splits. He was Brooklyn's top playoff performer during a first-round sweep against the Philadelphia 76ers, averaging 18.5 points on 50.9 percent shooting from the field and 42.9 percent from three (7.0 attempts per game).

With Johnson’s 2023-24 cap hit set, Brooklyn is a projected $10.2 million below the luxury tax line. After paying the tax for the last three years, the Nets, specifically owner Joe Tsai, have an incentive to avoid doing so again this season. Teams exceeding the tax line three times in four years are subject to the repeater tax, meaning they pay $2.50 per every dollar salary over. That figure increases to $2.75, $3.50 and $4.25 for every additional $5 million.

Brooklyn will need to avoid the tax twice in the next three years to reset the repeater moving forward.

With Damian Lillard demanding a trade to the Heat and Miami lacking the assets to facilitate a deal alone, Brooklyn has been connected to Tyler Herro as a potential third team. With Herro set to make $27 million in 2023-24, the Nets would need to send out $16.8 million in a trade to acquire him while staying out of the tax. Spencer Dinwiddie is entering the final year of his contract at $20.4 million, making him the most likely candidate to be moved in a deal.

Brooklyn has 14 players under contract after the draft, free agency and trades of Joe Harris and Patty Mills. While they are a projected $10.2 million below the luxury tax, the Nets can sign free agents up to the full $12.4 million mid-level exception. They can also acquire a player via trade using multiple trade exceptions, the largest of which is $20 million.