Magic are unable to complete this trade. Since they are not a taxpaying team, and they are sending out over $19.6 million in salary, they are only able to take back 125% of the salary they are sending out, plus $100,000.

Magic can only take back $38.1M in salary based on the amount they are sending out.

Cut $25.0M from the Magic incoming trade value to make this trade successful for the Magic.