As I understand it, if JD opts out after this year, his AAV for 2020 will be adjusted to 27.25 million, because he will have been paid 71.25 million for the 3 years and his AAV for Years 1 and 2 was 22 million.
2018 22
2019 22
2020 27.25
Total 71.25
But there's no adjustment if the player doesn't opt out.