Sources: Kevin Durant to opt out of his deal with Warriors after this season

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SALT LAKE CITY -- Golden State Warriors forward Kevin Durant plans to decline his player option for the 2018-19 season and become an unrestricted free agent this summer, league sources told ESPN.

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A nine-time All-Star and the reigning NBA Finals MVP, Durant will be turning down a salary of $26.2 million, a figure well below that of a player of his caliber, in order to restructure a new deal with the Warriors, sources said.

Last offseason, Durant inked a discounted two-year, $51 million deal that included an opt-out clause. He took close to $10 million less than what he could have earned on a max salary. Agreeing to such terms allowed the team to retain forward Andre Iguodala and backup point guard Shaun Livingston.

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It has yet to be decided what contractual route Durant will take, sources say, but there are no real incentives -- for himself or for the team -- to take such a drastic reduction in pay this time around.

Durant and business partner Rich Kleiman will go over the scenarios in great detail at the conclusion of the Warriors' postseason run.

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ESPN Insider Bobby Marks dissected Durant's options for this upcoming offseason:

Option A: He can sign a two-year deal with a 2019-20 player option in which the first-year earnings would be $30 million and the option year worth $31.5 million. The only benefit in signing this contract is that the salary cap is expected to jump from $101 million (2018-19) to $108 million (2019-20). Durant could then opt out after the 2018-19 season and sign a five-year, $219 million contract. It would be the largest deal in NBA history if San Antonio forward Kawhi Leonard doesn't sign a super max this summer.

Nonetheless, the Warriors' luxury tax bill in 2019 would be astronomical. Durant's five-year income breakdown would be $37.8 million, $40.8 million, $43.8 million, $46.8 million and $49.9 million.

Option B: He can sign a four-year max contract valued at around $158 million. His annual pay would be $35.3 million, $38.2 million, $41 million and $43.8 million.

Option C: He can agree to a three-year deal with a player option after the second season. His income would go from $35.3 million to $38.2 million, and the option year would be $41 million. The salary cap in 2020-21 is expected to be approximately $112 million. Or, in this scenario, Durant could opt out and sign a five-year, $228 million contract with a starting salary of $39.4 million -- the same contract Anthony Davis is eligible to sign with New Orleans in 2019.

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