The opening round of the 108th PGA Championship at Aronimink Golf Club near Philadelphia dealt a harsh verdict to several of Europe’s leading players. Ireland’s Shane Lowry, who began just a shot off the lead, slumped to a six-over 76 that left him facing an early exit, while Tommy Fleetwood and Robert MacIntyre faltered with rounds of 73 and 75 respectively. Sweden’s Ludvig Åberg, after a promising start that put him under par with six holes to play, stumbled with three bogeys in five holes and described his performance as “ganska kass” – pretty crap. The world number one Scottie Scheffler also struggled off the tee, managing three early bogeys before recovering to sit two strokes behind the clubhouse leader, the American Alex Smalley at four under par.

The early drama was not confined to the scoreboard. The two-time major winner Jon Rahm, playing his opening round, struck a volunteer with a divot after a moment of frustration on the seventh hole. Rahm, who intended an air swing after his second shot flew long, instead tore up a patch of turf that caught the volunteer in the shoulder and face. He rushed over to apologise, later calling the lapse “inexcusable” and saying he could not feel worse. The incident underscored the fine line between composure and calamity that defines major championship golf, where even the elite occasionally lose control.

Viewed from the clubhouse and the accountants’ offices, the tournament carries enormous financial weight. As players navigate the hazards of Aronimink, their advisors are calculating the tax implications of the hefty prize money, with the winner’s share expected to exceed three million dollars. Analysts in London note that the global spotlight on Pennsylvania this week also highlights the growing disparity between the sport’s commercial rewards and the exacting conditions required to claim them. For the Europeans already adrift, the arithmetic of the cut line may prove more immediate than the tax code.