Option #1Trade up for #8
Option #2- Trade Kemba to the Knicks for #8 + 2021 Knicks first. No need to match salaries. The Knicks can absorb Kemba's contract via cap space. The trade would create a $34,479,100 TPE for the Celtics (Kemba's salary + $100,000).
- Use the newly created TPE + #26 to acquire Christian Wood via a sign and trade with the Pistons.
- Use the remaining part of the TPE + #30 or #47 to acquire one of Gallinari/Ibaka/Dragic via a sign and trade. We could also go after Jerami Grant or Joe Harris. Thing is, we would be restricted to offer Grant up to $11,215,383 in year 1 (=120% of current salary), otherwise the Base Year Compensation rule would come into effect. Don't think $11,215,383 would get the job done. Likewise, we'd be restricted to offer Harris up to $9,204,000 in year 1.
If a team re-signs its Larry Bird or Early Bird free agent in order to trade the player in a sign-and-trade transaction, the player's new salary is greater than the minimum, he receives a raise greater than 20%, and the team is at or above the cap immediately after the signing, then the player's outgoing salary for trade purposes is either his previous salary or 50% of his new salary, whichever is greater. The team receiving the player always uses his new salary.
Personally speaking, I'd prefer us to acquire just Wood and use the remaining TPE at the trade deadline. Obviously, we only do the trade if we have a player in mind at #8. My target would be Tyrese Haliburton.
tl;dr
Celtics out: Kemba + #26 + #30 or #47
Celtics in: #8 + Knicks 2021 first + two of Wood/Gallinari/Ibaka/Dragic