The Minnesota Timberwolves are already thinking about the luxury tax and the potential cost of keeping their core together, according to ESPN’s Zach Lowe.

Lowe reported Wednesday that “the Wolves hope to hang onto Karl-Anthony Towns despite tax concerns, sources said.”

He was discussing Towns within the context of the four-time All-Star once being considered a trade candidate for the New York Knicks, who have instead utilized their best assets to land Mikal Bridges from the Brooklyn Nets, per Adrian Wojnarowski of ESPN.

Particularly with franchises in non-marquee markets, there was always the concern that ownership could be unwilling to pay what’s necessary to maintain a title contender. In the case of Minnesota, few would say team governor Glen Taylor has been an extravagant spender throughout his tenure.

But the current collective bargaining agreement has made it almost impossible to stay in the luxury tax for multiple seasons regardless of how much an owner is willing to invest. The punishments from staying in the second apron specifically are too constricting.

Just ask the Phoenix Suns, who were undone this year because they had to surround Kevin Durant, Devin Booker and Bradley Beal largely with a supporting cast of reserves on the veteran minimum.

Starting in 2024-25, the quartet of Towns, Rudy Gobert, Anthony Edwards and Jaden McDaniels will combine to make $158.5 million. That figure is well ahead of the $141 million salary cap and fairly close to the first apron of the luxury tax ($178.7 million).

Even taking into account how much the cap will jump when the NBA officially signs its next media rights deals, building the team around just Towns and Edwards will be tricky. By the time KAT is eligible for free agency in 2027, Edwards will be earning $52.5 million. Towns, meanwhile, will be poised to get a raise on his $61.2 million player option.

General managers across the NBA are still adjusting to a reality in which they have to worry about the first and second aprons. For the Timberwolves’ front office, it’s not too early to start looking ahead and mapping out the payroll years in advance.