What is included in a player's "cap number"?

The player's "cap number" encompasses the total cost associated with a player's contract that counts against a team's salary cap in a given year. This total includes various components of the contract, prominently featuring the Paragraph 5 Salary, which comprises the player's base salary, as well as any prorated signing bonuses that are spread out over the duration of the contract.

By including both the Paragraph 5 Salary and all applicable bonus proration, the cap number gives a comprehensive view of a player's financial impact on the salary cap for that specific season. This ensures that teams account for not just the player's salary, but also the costs of any signing bonuses spread across multiple years, which can significantly affect a team's available salary space.

Other choices solely focus on limited aspects of a player's compensation, such as base salary, signing bonuses, or performance bonuses, which do not provide a complete picture of how a player's contract impacts the salary cap. Thus, only option B effectively captures the nuanced financial commitments that shape the overall cap number.