Dwight Howard will sign a four-year deal worth $88 million with the Houston Rockets instead of a five-year, $118 million deal with the Los Angeles Lakers.

While Howard loses one guaranteed season, Howard will net $2.6 million more dollars after taxes over the first four seasons of the deal. Texas has no state income tax, while California has the highest state tax rate in the United States.

"[A championship is] the priority. That's the priority. [Shoot], I'm betting $30 million on it," Howard said.

The actual net guaranteed amount Howard is leaving by not signing with the Lakers is $9.3 million.