As the team with the most available salary-cap space in the NBA, the Sacramento Kings beat the Nets to the punch by making a maximum offer yesterday to Wizards small forward Otto Porter Jr., according to multiple reports. He is a restricted free agent.

There was no indication that Porter signed the offer sheet because he is expected to take meetings with the Nets and possibly the Nuggets before making a decision.

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The Kings have at least $52 million of available cap space and extended the max offer of a four-year deal worth $106.5 million, starting with a first-year salary of $24.8 million, at a meeting in Washington with Porter and agent David Falk, according to a story first reported by Chris Haynes of ESPN. If Porter signs that offer sheet or one from another team, the Wizards will have until 11:59 p.m. Saturday to match it and retain his rights.

An NBA source previously told Newsday the Wizards will match any offer sheet to Porter, even though it will put them slightly over the luxury-tax limit. The Wizards can offer a five-year deal worth more money, or they simply can match any four-year offer and save money that way.

If Porter signs an offer sheet and the Wizards choose to match it, they likely will wait until the last minute in order to tie up money from the team making the offer. That would not be a problem for the Kings, but it would limit what the Nets could do if they succeed in getting Porter’s signature because they have closer to $30 million in cap space.

Porter averaged 13.4 points, 6.4 rebounds and 1.5 steals last season and shot 51.6 percent from the field, including 43.4 percent from three-point range. He also is considered a strong defender.