Nuggets forward Peyton Watson, whose market has been limited by his restricted free agency, is considering accepting the team’s $6.5MM qualifying offer and becoming an unrestricted free agent next summer, sources tell Marc Stein of The Stein Line (subscriber link). That move pushed the Nuggets into the second apron and increased their projected luxury tax bill from $36MM to $68MM. ESPN’s Bobby Marks (Twitter link) pointed out on Sunday that just by accepting his qualifying offer, Watson would push the team’s projected tax penalty into the neighborhood of $112MM. However, Denver can’t take back any players under contract in a Watson sign-and-trade as long as the team remains above the second apron. Bennett Durando of The Denver Post notes that the Nuggets haven’t finished a season in the second apron since it was created in the current Collective Bargaining Agreement.