Los Angeles Lakers’ LeBron James has become the first active NBA player to make Forbes’ billionaires list.Forbes estimates James, 37, is the world’s second highest-paid athlete behind footballer Lionel Messi.The four-time NBA champion, who has been the league’s most valuable player four times, earned $121.2m (£96.5m) over the last year, with $80m (£63.7m) of it coming off the court.The American business magazine puts James’ net worth at $1bn (£796.4m).