This decision that NBA fans will be waiting for this offseason involves LeBron James, again.

James has a June 29 deadline to opt out of his contract with the Miami Heat and become a free agent. And according to the New York Daily News, James will not take a cut in pay unless the money is used to improve the roster.

With James, Dwyane Wade and Chris Bosh, Heat owner Micky Arison faces steep luxury tax penalties. James has no intention of reducing his salary from $20.6 next season and $22.1 million in 2015-16 so Arison can avoid those penalties, the Daily News reported.

There was talk during the NBA Finals that the Heat would make a run at New York Knicks free-agent-to-be Carmelo Anthony. In order to bring Anthony to South Beach, the Big Three probably would have to take a page from Tim Duncan and the San Antonio Spurs model. Duncan has signed for less in order for the Spurs to maintain a competitive roster.

Duncan, who now has won five titles, is scheduled to make a little more than $10 million next season.