LAS VEGAS — Both Kevin Durant and Kyrie Irving have player options for the final season of their four-year deals with Brooklyn. That means the Nets’ four-year window to win with the All-NBA duo could get sliced in half if Durant’s ruptured Achilles sidelines him for the first year of his deal and the two stars opt out of the last.

When Durant was injured in Game 5 of the NBA Finals, Golden State coach Steve Kerr stated flatly the star forward would miss this coming season. But after Nets orthopedist Martin O’Malley operated on Durant, Brooklyn was noncommittal and left open the possibility of a 2019-20 return.

Still, if Durant doesn’t play this season and opts out, it’s conceivable the Nets could only get two seasons out of the two-time NBA Finals MVP.

The opt-outs were first reported Tuesday by Early Bird Rights, and have since been confirmed. They would allow both players to go back out onto the free-agent market again in 2022, when Durant would be 33 years old and in position for one final max-level contract.

On the surface, the deal isn’t all that dissimilar from LeBron James’ four-year deal with the Lakers. But it’s what’s under the surface that is so fascinating, a master class in salary-cap wizardry. The Nets writing incentives into the deals let them afford DeAndre Jordan.

Durant got a four-year, $164 million max contract, and Irving got a four-year, $141 million pact. But both will have to reach $1 million in yearly performance-based incentives to actually get those max salaries.

The incentives for Durant are fairly straightforward. He will get a $1 million bonus — and his full max salary — if any one of the following requirements are met:

Brooklyn makes the playoffs.

The Nets win 43 or more games.

He plays at least 50 regular-season games.

He makes the All-Star team.

The incentives for Irving — eight at $125,000 each, according to former Nets assistant GM Bobby Marks, now with ESPN — are intriguing, and nowhere near a fait accompli. They’re all classified as “unlikely,” thus won’t be included in the guard’s current cap hit.

Irving’s salary this season is $31,720,000, which is $1 million shy of the max. The eight bonuses would bridge that gap.

The bonuses are as follows:

Irving plays in at least 70 regular-season games. (He’s done that five times.)

He plays at least 60 regular-season games and averages under 2.4 turnovers. (He’s only done so once, with his career and 2018-19 season average both 2.6.)

He plays at least 60 regular-season games and averages at least 4.6 free-throws attempts. (He’s managed that three times, averaging 3.7 last season and 4.4 for his career.)

Irving shoots 88.5 percent from the free-throw line in the regular season. (He’s done that three times, averaging 87.3 percent last season and 87.5 for his career.)

He averages at least 2.8 3s in the regular-season. (He’s only managed that once, averaging 2.1 in his career and 2.6 last season.)

He averages under 2.1 fouls in the regular season. (He’s done that three times, averaging 2.2 in his career and 2.5 last season.)

The Nets score 114 points per 100 regular-season possessions with Irving on the floor. (It’s a tough stat to pin down. Basketball Reference says he’s done it four times, but NBA.com says just once.)

Brooklyn allows 106 points or fewer per 100 possessions in the regular season with Irving on the floor. (He’s had two D Ratings of 106 or lower according to Basketball Reference, three according to NBA.com.)

The salary-cap manipulation let GM Sean Marks conjure up enough money to ink Irving, Jordan and second-round pick Nicolas Claxton using cap room and sign-and-trade for Durant. Signing Claxton out of room let them add a third year onto his contract.