The Oklahoma City Thunder are looking at a $50.4 million luxury tax bill heading into next season as currently constructed.

The Oklahoma City Thunder have reportedly made Steven Adams, Dennis Schroder and Andre Roberson available in trade talks as they look to get out from under the luxury tax, according to Sports Illustrated's Jake Fischer

Oklahoma City has increased its efforts this afternoon to shed salary along with the No. 21 pick en route to dodging luxury tax, league sources say. Steven Adams, Andre Roberson, Dennis Schroeder all very available at the moment. - Jake Fischer (@JakeLFischer) June 19, 2019

As currently constructed, the Thunder have $148 million on the books for next season, with star duo Russell Westbrook and Paul George set to make a combined $71 million in 2019/20.

Per Spotrac, OKC is currently $16.6 million over the luxury tax threshold, leaving them with a $50.4 million bill, with Fischer adding they could also include the no. 21 pick in Friday's NBA draft to get a deal done.

Adams will likely generate plenty of interest around the league, with the 25-year-old averaging 13.9 points and 9.5 rebounds last season. He is still owed more than $25 million in each of the next two seasons, with two years to run on the $100 million deal he signed in 2016.

Roberson, who missed all of last season with a knee injury is entering the final year of a three-year deal, owed $10.7 million for next season, while Schroder is due $15.5 million in each of the next two seasons as he enters the third year of his four-year, $70 million deal.