In the hopes of discouraging New Jersey from matching the deal, the Denver Nuggets have included one of the largest signing bonuses in NBA history -- one worth at least $15 million -- in the six-year, approximately $82.3 million offer sheet they are prepared to give Nets restricted free agent Kenyon Martin, sources told ESPN's David Aldridge on Tuesday night.

Denver can offer Martin up to 25 percent of its salary cap total for next season, meaning the Nuggets could pay Martin up to $10.97 million in first-year salary under the guidelines of the salary cap officially set Tuesday night at $43.87 million.

That salary figure, however, does not include the signing bonus, which would be spread out over the length of the contract for cap purposes.

It is likely the Nuggets' deal will allow for the payment of the entire signing bonus, as well as a large percentage of the first-year salary, being due to Martin soon after the contract were to begin.

Thus, the Nets would have to pay Martin a huge lump sum of between $20 and $30 million immediately to honor the terms of the deal were they to match the Nuggets' offer.

This practice of including significant signing bonuses began last season, when restricted free agents Andre Miller and Lamar Odom signed similar offer sheets that their old teams declined to match -- in part because of the huge, immediate first-year payout.

Martin also has a max offer from the Atlanta Hawks, but has narrowed his focus to the Nuggets and Nets. He has not yet decided whether to sign the offer sheet, which he can do as of 12:01 a.m. ET on Wednesday.