I'm pretty sure we're paying the tax. Any 14th player keeps us over the tax. It's too risky to be at 13 in this covid climate. I also doubt the Jazz will go the 10 day contract route with covid around. The only way we might duck the tax is through an unexpected deadline trade.
This is true only if Udoka signed at 120% of his rookie deal. If he didn’t, the Jazz can be under with 14 guys.