Trade for: Josh Richardson
Sign: Best center available for minimum (potential options: Ibaka, Lopez, Cousins, Dedmon, Biyombo, Dieng)
Timelord / Theis / FA
Horford / Gallinari / Hauser
Tatum / G. Williams / Nesmith
Brown / Richardson
Smart / White / Pritchard
In terms of payroll, we're at about $149.77 million, not counting free agents or scrubs on non-guaranteed deals.
Let's assume that Hauser and the free agent center cost $1.84 million each.
Gallinari signs for the T-MLE: $6.48 million
Richardson costs $12.2 million.
Total payroll: $172.13 million
We'd be approximately $21.863 over the tax. Penalties would be approximately $52 million.
Total payroll + luxury tax penalties: $224.13 million