Nets get a pick and two seconds for eating the somewhat bad Allen contract. We send guys we were going to cut to Warriors—who actually need the depth. Warriors also get a Traded Player Exception and luxury tax savings. Phoenix majorly upgrades the Allen role. The Kuminga $ is the exact number Allen makes, which I believe (?) is the most a trade involving tax teams can be. So it would obviously have a player option, trade kicked, and other perks. He probably won't take it anyway