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Yes to the bonus money. by dfw
The contract he signed 2 years ago had $19mil bonus which is spread over 5 years and then they re-did his contract last year to make ~$13mil into a bonus instead of normal salary spreading that cap hit over 4 years.
So 1st bonus - $19/5 = $3.8 mil per year left on contract and 2nd = $13/4 = 3.25 mil per year left.
By trading him now and pulling him off their books for the next 3 years, they need to pull all of that bonus money forward.
$3.8x3 + $3.25x3 = $21.15mil of dead money.
The $13mil is a bit off, but that's how you get the dead money.