ATLANTA — First some bookkeeping, then a tasty morsel . . . even as Pat Riley would prefer days ahead being a bit less spicy than these past few. When it comes to the he said/he said in the Jimmy Butler debate, one significant element somehow has gotten lost in the timing element going forward for the Miami Heat: It does not matter if Jimmy Butler is still on the Heat books with his $52.4 million player option for 2025-26. The Heat’s payroll is not set up for the 2025 offseason, not since Terry Rozier was added last January, and, even before that, not since Duncan Robinson signed his five-year, $90 million contract in 2021. Rozier still will be on the books next season for $26.6 million (with only a sliver potentially non-guaranteed).