The Cleveland Cavaliers, Golden State Warriors, Oklahoma City Thunder and Washington Wizards made luxury tax payments this season.

The Cavaliers paid the most at $50.7 million, followed by the Warriors at $32.3 million, the Thunder at $25.4 million and the Wizards at $7 million.

The Chicago Bulls and Dallas Mavericks were surcharged for being below the minimum team salary.

The Cleveland Cavaliers plan on keeping Kevin Love even if LeBron James leaves in free agency.

Love is owed approximately $50 million over the next two seasons.

"There is no reason to go backwards," one source said.

The Cavaliers acquired Love in 2014 in a trade with the Minnesota Timberwolves and he signed a five-year max contract in the next offseason.

LeBron James landed at the Van Nuys Airport near Los Angeles on Saturday as free agency is set to begin.

James was previously vacationing in the Caribbean. 

James owns two houses in the Los Angeles area.

James is widely expected to decide between the Los Angeles Lakers and Cleveland Cavaliers in free agency.

LeBron James and his representatives are not planning on meeting with the Cleveland Cavaliers when free agency opens.

James' camp and the Cavaliers have been in regular dialogue since the season ended.

Rich Paul informed the Cavaliers on Friday that he would not opt-in to his $35.6 million contract for the 18-19 season.

It is unclear at this point if an in-person meeting between James and the Cavs has been scheduled down the line. 

LeBron James' decision to become a free agent became public on Friday and he is expected to decide between the Los Angeles Lakers, Cleveland Cavaliers and Philadelphia 76ers.

"This is a good day for the Los Angeles Lakers," said Brian Windhorst. "It's a step forward for the Lakers. I believe the Lakers have the inside track for getting LeBron."

Windhorst suggested that the meeting between James and Magic Johnson will be critical for the Lakers' chances.

"If the Lakers can close the deal in that meeting, they have a great chance of stealing LeBron James away from the Cavaliers."

Windhorst said it imperative that the Lakers convince James they can build a team around him even if they don't receive a commitment from Paul George or trade for Kawhi Leonard.

"This will be about more than just this summer's transaction. It will be a long-term decision."

James appears to believe that the Lakers have more potential than the Cavaliers.

"The Lakers have a lot more avenues to chase (the Warriors) down," said Windhorst.

Windhorst added that the 76ers will have the chance to pitch James. The most important factor will be whether Joel Embiid and James can discuss how they can play together.

"I think the Lakers are the leaders for LeBron James," Windhorst concluded.

The Cleveland Cavaliers have not been in direct communication with LeBron James about his offseason intentions, but they have had a cordial dialogue with his camp.

The Cavaliers are not sure how to approach their offseason plans.

"The word I've heard used is 'paralysis,'" said Adrian Wojnarowski about how the Cavaliers are operating right now.

James declined his player option with the Cavaliers for the 18-19 season to become a free agent.

LeBron James has informed the Cleveland Cavaliers he will not exercise his $35.6 million option and will become a free agent.

Rich Paul notified the Cavaliers of his decision on Friday morning. James will be a free agent for the third time in four years.

James is widely expected to choose between the Cavaliers and the Los Angeles Lakers. Sources suggest that James' interest in joining the Lakers is strong.

The Houston Rockets almost certainly would have needed to acquire James in an opt-in-and-trade scenario.

James can sign a five-year, $207.4 million deal with the Cavaliers, or as much as a four-year, $152.3 million deal with a rival team. James can also sign a shorter deal with the same starting salary.

According to a source that spoke with ESPN's Dave McMenamin, Cleveland's "Plan A, B and C in free agency is to keep LeBron."

LeBron James has until the end of June 29th to exercise his opt-in for the 18-19 season and in the interiim, there have been reports of James communicating with Kawhi Leonard, Kevin Durant and Paul George.

"The LeBron operation, I don't know how else to put it, but they have basically thrown cold water and vehemently denied everything that has been out there the last couple of days," said Brian Windhorst. "They have denied that he is communicating with Kawhi Leonard. They have denied he is communicating with Kevin Durant about joining up in Los Angeles. They have denied there is a three-way conversation going on between Paul George, Kawhi and LeBron. They have denied that Kawhi being traded to the Lakers would clinch LeBron going to the Lakers. 

"They have pretty much denied that any of that is happening.

James has been on vacation this week in the Caribbean. 

"They are people that don't make a habit of lying," said Windhorst of James' camp.

"Clearly, LeBron is keeping a very close eye on the Lakers. This is my read on the situation: if he opts into his contract, that it pretty much closes the door on him going to the Lakers. It doesn't necessarily guarantee that he is staying with the Cavs, but I think it's a really good sign that he will.

"If he opts out of the contract, I don't necessarily think that it means he is leaving the Cavs, but I do think it bodes better for the Lakers if he does that.

"There are other teams involved; obviously Houston, Philadelphia etc. But I really think this is a Cleveland or L.A. decision.

"Philly has some interest, and I think Houston, if LeBron opts into his contract could get involved."

The possibility of James and Leonard teaming up with the Lakers does not appear to be directed by the two of them communicating with each other.

"As for Kawhi, I have been assured very strongly that LeBron has not communicated with Kawhi, not only during this process but for a very long time. He has really not spoken to him and expressed a desire to play with each other."

A source close to LeBron James denied a report from Stephen A. Smith that he reached out to Kevin Durant to see if he would be interested in joining him on the Los Angeles Lakers.

The source added that James' decision is not "sealed (or doomed) by whether or not" the Lakers trade for Kawhi Leonard.

Reporting on Wednesday indicated that there was pressure being applied on the Lakers to acquire Leonard to help their odds in signing James.

While LeBron James appears to want the Los Angeles Lakers to acquire Kawhi Leonard as part of his commitment to the franchise, the feeling may not be entirely mutual on Leonard's part.

Leonard reportedly plans on signing with one of the two Los Angeles teams, preferably the Lakers, when he becomes a free agent in 2019. Leonard doesn't want to ever play for the Spurs again.

"I'm hearing that Kawhi Leonard isn't that enamored with the thought of coming to L.A. with LeBron," said Stephen A. Smith. "Not because of LeBron himself the person or the basketball player, but because of the paparazzi like atmosphere he will ultimately create in L.A. Kawhi ain't built that way. Kawhi is not the type of player that wants to be a part of all that.

"Now obviously this could all be a smokescreen. It could be the Clippers leaking stuff out there to the masses hoping somebody grabs hold of it and just puts it out there without acknowledging the fact that the Clippers could be putting this out there because in their perfect world, they want people to believe they have a chance for Kawhi Leonard."