Gasol is one of the hardest player option candidates to evaluate. The argument for opting in is that he probably wouldn't get $26+ million on the open market this summer. The argument for opting out is that Gasol's value will likely be higher this summer than next summer, and he might be able to lock in a better long-term deal if he opts out now rather than becoming a free agent later. Gasol's agent, Steven Heumann of CAA Sports, will need to do his homework prior to the offseason to determine the best option for Gasol. Based on how well Gasol is playing this year, I think it would be best for him to opt out and get one final big contract.