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Maybe they didn’t tag Shaq because they just don’t want to pay him $20 mil, and if that’s the reason then it doesn’t bode well for the contract negotiations going on. No matter how you want to spread the money around, $20 mil is $20 mil and if you don’t want to pay it you can’t pay it. Somebody else probably will, but you may have to let Shaq shop around and see what happens.