NBA

Rockets offer Lin deal for $31 million

Rockets general manager Daryl Morey had his second crack at Jeremy Lin yesterday and offered him a back-loaded deal worth at least $31 million, and he was mulling it over late last night.

Because the Knicks were ditched by Steve Nash, sources have indicated the club is as intent as ever in matching any Lin offer sheet before the free-agent signing moratorium ends July 11.

Last time Morey talked to Lin in December, he told him he was being waived after having him for 12 days in training camp. That set the stage for the Knicks to claim him and turn last season into a Disney movie.

Yesterday, Morey showed Lin Houston and took him out for dinner, where he was offered a three-year deal with a fourth-year player option that would total at least $31 million.

The first two years are at $5 million and $5.2 million with the backloaded “poison pill’’ coming in the third and fourth years, when the salary was to jump to about $10.5 million to create luxury-tax hardship for the Knicks.

But because Tyson Chandler, Carmelo Anthony and Amar’e Stoudemire’s deals all expire after three years, the luxury tax only would hurt in the third season — 2014-15.

The Knicks have said they would match any offer to Lin because they see him as either their starter or a vital backup.

Last time Lin was in Houston was before Linsanity when the Knicks visited on Jan. 28, and Lin actually got his first significant playing time, an active 20 minutes. But then-desperate coach Mike D’Antoni still wasn’t convinced that night, though whispers from players in the visitor’s locker room was he could be the answer to their point-guard woes.

The Rockets need a point guard after going separate ways with Goran Dragic, who demanded $10 million per season. Nevertheless, this Houston visit could also be a dog-and-pony show to help to Lin, who needs to establish a market for himself because Knicks general manager Glen Grunwald started playing hardball on July 1. Grunwald refused to make Lin an offer until he established a market.

On Twitter yesterday, Morey stated, “RedNation please help me welcome [Lin] back 2Houston today! Fitting on July4 as America is land of 2nd chances.’’

Cute but probably not enough to land Lin, who prefers to stay with the Knicks. Plus, Lin also could harbor bitterness at Rockets coach Kevin McHale for cutting him. In February, Morey all but apologized to Lin for waiving him, admitting his mistake and saying he had “a great, great future.’’

The Rockets have a potential Lin recruiter in Yao Ming, who is still close with the team and is a mentor to the point guard. The Mavericks also want to court Lin, so it remains to be seen if he will accept the Rockets’ offer.