If the Nets deal for Dwight Howard, Mikhail Prokhorov will pay a luxury tax of $107.5 million over the next four years, according to a league source.

Mark Cuban issued a warning to owners like Prokhorov.

“If they spend wisely, possibly (there’s an advantage),” Cuban wrote in an e-mail. “If they spend it on what turns out to be bad contracts, particularly contracts signed under the old CBA, then it doesn’t matter how much money you spend. You are locked into only being able to improve your team using the taxpayer’s exception.

“That puts you at a distinct disadvantage.”