I looked back over your post and noticed you have Harper's $1.75 mil for both years counted but you did not include his $2.6 mil left in guarantees.
This would bring his savings before June 1st to only $1 mil(7.1-2.6-1.75-1.75=1) and the total savings for cutting all three now to just $14,758,334.
As I said in other threads(and I was wrong on Smith's number in those as I was just guessing) it still makes sense to cut Smith now because you save $7.75 mil now and even more after June 1st.
Harper would make no sense to cut now as cutting him for $1 mil is minimal savings and you won't get a better player for that price.
Not sure on his $2.6 breakdown, but assuming it's an even split you could save $4.05 mil come June 1st and it becomes more interesting whether you cut or keep him. Problem now is that all the good free agents are likely gone so it would have to be a draft pick that is showing some flashes.
Now if all of his guarantees are for this year you only save his bonus next year on top which brings the savings to $2.75($1 mil original + $1.75 2014 bonus). At that price I not sure if they cut him or not.
Now if his guarantees are all in this year and they keep him, next year you cut him and only owe $1.75 mil period. Given he's scheduled to make $7.9 mil next year they will save $6.15 mil by cutting him. In other words, next year he restructures or he is likely gone unless he plays his arse off this year.
Looking at this site: LINK
I'm pretty sure all his remaining guarantees are for this year as none of the $2.6 is listed in the dead money(they don't include the signing bonus in the figure if it's the player's last year).
This post was edited on 3/11 at 10:38 pm