LAS VEGAS — The Nets made the Wizards wait until just after 7 p.m. ET Thursday before delivering their offer sheet for restricted free agent forward Otto Porter Jr., and it contained a few interesting wrinkles. According to ESPN reports, it includes a 15 percent trade kicker and a fourth-year player option. He can veto any trade for the first year, and 50 percent of his annual salary must be advanced by Oct. 1.

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The Wizards have until 11:59 p.m. Saturday to match. It would mean paying luxury tax for the first time in franchise history, and they could face a penalty of $11 million.

An NBA source told Newsday on Thursday night that the Wizards will match the offer sheet and have the flexibility to renounce contracts to reduce the tax hit. Although they must decide by Saturday night, the Wizards could tie up the Nets’ salary-cap money an extra three or four days by making the match contingent on a physical exam.