He's only due $19M next year in the form of a $15M roster bonus due in March and $4M in salary for the season. The other $22M has already been paid as signing bonus for his extension and restructures. He earned that $22M, no one should even argue against that. But, the question is how do you limit/lower his cap hit this year. I think they extend him for a year and turn that $15M roster bonus and into a signing bonus.
So, he would count 29.5M against the cap this year. and 7.5M next. would gain 11.5M in cap space this year.