These are the teams for which cap room is just a memory. And for good reason. Each is making a serious run at a title this year, has the horses to do it and is paying the cost. In addition to not having cap room, these teams are also facing another problem -- the luxury tax. They will have to pay a dollar-for-dollar penalty for being over the tax line, along with what the new CBA penalizes taxpaying teams. For example, their midlevel exception is smaller ($3.09 million, instead of $5 million), and they can bring back a lower amount of salary in a trade than non-taxpaying teams can. Chicago Bulls, $19 million over the cap, $6 million over the tax line: With Derrick Rose, Joakim Noah, Carlos Boozer and Luol Deng safely in the fold, the Bulls have no real hope of having cap room in the foreseeable future. Their acquisition of Rip Hamilton with the midlevel exception hasn't paid the sort of dividends they were hoping for, so they may need to take another shot at finding a wing shooter this summer.