Hassan Whiteside would prefer to re-sign with the Miami Heat.

Whiteside has grown comfortable with the Heat and they also offer him living in place without state income tax and greater annual raises.

The Heat will try to sell Whiteside on taking less than the max to create space to do other business in free agency.

Pat Riley has called Whiteside the top priority of the Heat in the offseason.

Miami will have to use cap space to sign Whiteside.