The New York Times reports that it is still unclear whether the Knicks will match the Rockets' back-loaded offer for Jeremy Lin. At issue for New York are the luxury-tax ramifications of the $15 million salary they'd owe Lin in 2014-15, which "rival executives estimated ... [would cost] a total of $50 million to $60 million." New York didn't pay the tax last season, so they'll avoid the even steeper "repeater" tax, but could still be forced to pay $2.50 or more for every dollar they exceed the salary cap in 2014-15. According to back-of-the-envelope math, if the Knicks match Houston's offer they will have a whopping $77.3 million committed to just four players that season -- Carmelo Anthony, Amare Stoudemire, Tyson Chandler, and Lin. That's a very tough sell, even for free-spending owner James Dolan.