Let's look at contract structure. Note that the is a $5M cap hit still due from last year's contract.
REVIS
There are 4 contract issues: length, AAV, bonuses, guaranteed money.
Let us presume that 3 years and $42M makes sense, for a total cap hit of $47M. Let us also presume that $30M guaranteed works for both parties.
ALTERNATIVE ONE - SALARIES: $14M, $14M, $14M
No bonus is needed. The first 2 years of salary would be guaranteed as well as $2M of year 3.
2015 cap - $19M
2016 cap -$14M
2017 cap - $14M
ALTERNATIVE TWO - SALARIES: $2M, $14M, $14M, $12M bonus
moving $12M of 2015 salary to a bonus
2015 cap $5 + 2 + 4 = $11M
2016 cap 14 + 4 = $18M
2017 cap 14 + 4 = $18M
still $2M of 2017 guarantees + $12M bonus + 2015 $2M + 2016 $14M
ALTERNATIVE THREE - SALARIES: $4M, $10M, $10M, $18M bonus
moving $10M of 2015, and $4M of other years to bonus
2015 cap $5 + 4 +6 = $15M
2016 cap $10 + 6 = $16M
2017 cap $10 + 6 = $16M
$30M guarantee = $18M bonus + $4M of each year's salary
ALTERNATIVE FOUR - SALARIES: $1M, $10M, $10M, $21m bonus
moving $13M of 2015 and $4M of other years to bonus
2015 cap $5M + 1 + 7 = $13M
2016 cap 10 + 7 = $17M
2017 cap 10 + 7 = $17M
$30M guarantee: $21M bonus, $1M 2015, $4M 2016, $4M 2017
==============================
MG PREFERENCE
My preference is Alternative 4, although I am fine with Alternative 3. All give Revis $42M with $30M guaranteed. Both 3 and 4 give Revis $22M in 2015. Alternatives 1 and 2 give him only $14M and $16M.
========
THIS STRUCTURE WORKS FOR HIGHER OR LOWER AAV'S
If you want to pay a different total, simply reduce the 2016 and 2017 salaries by half of the change. So to play Reivs $45M instead of $42M, the 2016 and 2017 salaries became $11.5M in each year.