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FIVE QUICK NBA THOUGHTS 1. KYLE LOWRY (Raptors): This is great news for Raps fans. He was in a nice spot with demand from other teams and he cashed in quite well. Bottom line, market value sets the price point and its the cost of doing business. Hes the heart and soul of their team and was an important guy to keep, mission accomplished. This is an important point to consider - the fact that he makes more money doesnt mean hes going to be an even better player than he was last year. Its a tough thing for players who sign big deals; they feel they need to live up to the money and contract. Realistically, if he can provide them what he did last season on a consistent basis and stay healthy the next three to four years - where do I sign up? Good get even if the money is a tad bit high but again its all about right place and right time for Lowry and for the Raptors. Its a deal that makes both good basketball and organizational sense. I love the addition of Patrick Patterson as a restricted free agent to the mix as well. Hes a good young player whose best days lie ahead for him. His perimeter shooting, defence, rebounding and overall toughness are a good piece for this group. Obviously, he ended up being for the Raps what Andrea Bargnani was supposed to be yet at a much more reasonable price. Good deal. Hopefully Greivis Vasquez gets done soon as well. Fingers crossed. Off to a nice start though. Masai Ujiris surely has planned his work and is working his plan. 2. BEN GORDON (Magic): What a Country! I cant believe he got a two-year deal, even if whole money amount isnt guaranteed. Im sure if former Detroit Pistons president, Joe Dumars is walking on a beach this summer thinking about the moves that cost him his job; this guy and Charlie Villaneuvas deals are right at the top of the list. He gets another chance to resuscitate his career with Magic but Im skeptical of this one. 3. SHAUN LIVINGSTON (Warriors): Im happy for him. Hes battled back from major injury in his career and hes not the player he once was in his early Clippers days, but he has reinvented himself and thats a testament to his work ethic and character. Hes a dependable pro and plays the game hard and right. Hell be a nice mature addition to Coach Steve Kerrs locker room. 4 LeBRON JAMES (Heat): Pat Rileys has to be sweating a bit here. So far no luck attracting the other pieces to compliment the King and hes evaluating his options as he should. He is legitimate by the contract he and the heat negotiated in good faith. Who knows how it will all work out with him and even a guy like Carmelo Anthony. Bottom line, guys want to get paid at the highest level as well as the mid and lower tier players. Your sales pitch as a team beyond winning is still how much cap space do you have and what percentage of it am I getting? 5. NO STATE INCOME TAX: You hear this all the time about states like Texas and Florida, that their free agent pitches have a built in competitive advantage. Heres my question; in cap-centric leagues like the NBA, NHL and NFL, I wonder why this loophole wouldnt be closed. In my opinion, the cap is set up to level the playing field and teams in states that have a distinct advantage with the net income equation have the upper hand. Not sure if this has ever been considered but my thought is based upon this advantage - why dont the leagues set the cap based upon what the money means on the back end in net income per team, so its equal. In 98 per cent of the cases youre dealing with players that are in the highest taxable tax bracket in their state or Country, so why not do the research and base the cap number (which is equal) to the after tax value in each market and even the cap that way. Again, Im not sure if its ever been discussed or if it even makes any sense, Im just thinking out loud. Its probably too complicated an issue to work on but for the life of me I cant tell you why those teams in tax friendly states gain a major advantage. Its an issue for minds much greater than mine (not saying much there!) to figure out. Probably a wasted thought but thats what Im here for! Have a GREAT weekend! MIAMI -- Ray Allen was somewhat surprised to see how open he was. So was Dwyane Wade, who even took an extra dribble before believing his eyes and sending a 50-foot pass to the best 3-point shooter in NBA history. Moments later, the Miami Heat were back on track. Allen scored 14 of his 25 points in the fourth quarter on a milestone day for the veteran, Wade and LeBron James each added 24 points and the Heat closed with a flourish to beat the Houston Rockets 113-104 on Sunday and snap their worst stretch of results since 2011. "When Ray gets into a rhythm, hes the best 3-point shooter of all-time," said Heat forward Chris Bosh, who scored 18 points to help Miami win for just the second time in its last seven games. Miami trailed 97-92 following a 3-pointer by James Harden midway through the fourth, then finished the game on a 21-7 run. Allen had 11 points during that late stretch, including a 3-pointer that allowed him to pass Allen Iverson for 21st on the NBAs scoring list. It was also the 750th regular-season win that Allen was a part of in his career. "I dont know how I get open," said Allen, who took about 1,000 shots on a practice day Saturday by Heat coach Erik Spoelstras estimate. "When I am, I have to be ready to shoot it." Harden finished with 30 points for Houston, which got 21 points and 14 rebounds from Dwight Howard. Patrick Beverley added 15 points and Terrence Jones scored 12 for the Rockets, whove dropped three straight. "We just didnt play well down the stretch," Rockets coach Kevin McHale said. And that all started when no one seemed to want to guard Allen. Houston led by five when Wade sparked the late run with a 50-foot assist after a timeout that set up a 3-pointer from the left corner by Allen. "A critical possession," Wade said. Allen also made three technical-foul free throws to help his late rhythm. One came after a defensive three-second violation, another following Houstons second delay-of-game whistle on the afternoon, and the third when Beverley was hit with a technical in the final minute. James hit a pair of free throws with 46 seconnds left for his first points of the final quarter, and that sealed it for Miami, which moved back within three games of Indiana for the No.dddddddddddd 1 spot in the Eastern Conference. Allen now has 24,370 points, two more than Iverson. Afterward, he was all about the win. "Tonight we came out and finished the game," Allen said, "as opposed to letting it slip away from us." The first surprise of the day came about 20 minutes before tip-off, when the Heat announced Greg Oden -- who appeared in his 100th career game, nearly seven years after being the No. 1 overall pick in the 2007 draft -- would be starting at centre. It was the second start of the season for Oden, who also opened a game against Chicago last month in part because James was unavailable while dealing with a broken nose. Oden had three rebounds in the games first three minutes, and the Heat never trailed in the first half, going into the break with a 57-54 lead. Harden and Howard combined for 15 in the third, and Houston led 81-79 entering the final 12 minutes. "It was a couple of mental mistakes for us down the stretch and they had a couple of calls go their way," Harden said. "Its tough. Clearly, it was a win Miami needed. Wades fiancee, Gabrielle Union, was on her feet to yell and cheer midway through the fourth, and James wife, Savannah, was nearby doing the same thing, almost as if it was a playoff game. Like all other Heat fans, they finally left a game happy. "They see the way weve been acting at home in between games," James said of his wife and Wades fiancee. "We came in with a mindset that we wanted to get this win. It was good to see us have to gut one out." NOTES: Allen appeared in his 1,287th game, breaking a tie with Sam Perkins for 15th on the career list. He could pass Mark Jackson (1,296) and Elvin Hayes (1,303) later this season. ... Houstons Chandler Parsons became the 15th player to log at least 5,000 minutes over the last two seasons. ... Jeremy Lin has been on teams that have played at Miami eight times; theyre 0-8 in those games, though hes appeared in only three of those contests. 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