Bernardino (Dangercart) is very well-versed in cap rules so he's probably right, but the way he gets to $91.4m is because Smart has a 'likely' 500k incentive in his contract, for reaching body fat targets. I personally don't know how incentives are counted, but his numbers look like this:
2021-2022: 13,839,285 + 500,000 = 14,339,285
2022-2023: 14,339,285 * 120% = 17,207,142
2023-2024: 17,207,142 * 108% = 17,207,142 + 1,376,571 = 18,583,713
2024-2025: 18,583,713 + 1,376,571 = 19,960,285
2025-2026: 19,960,285 + 1,376,571 = 21,336,856
Total: 91,427,281