If I understand correctly, we have 13 players under contract plus Robert Williams who we will almost certainly sign. These players are as follows:
1. Gordon Hayward (Wing)
2. Al Horford (Big)
3. Kyrie Irving (PG)
4. Jayson Tatum (Wing)
5. Aaron Baynes (Big)
6. Marcus Morris (Big)
7. Jaylen Brown (Wing)
8. Terry Rozier (PG)
9. Guerschon Yabusele (Big)
10. Abdel Nader (Wing)
11, Semi Ojeleye (Big)
12. Daniel Theis (Big)
13. Brad Wanamaker (PG)
14. Robert Williams* (Big)
Now don't nit pick me on players that are "tweeners", I just assigned what i felt was the most natural position for each player. That give us:
Point Guard 3 (Irving and Rozier main rotation, Wannamaker deep bench)
Wings (SG/SF) 4 (Brown, Tatum, Hayward main rotation, Nader deep bench)
Bigs 7 (Horford, Baynes, Morris, Theis main rotation, Williams, Ojeleye, Yabu bench)
The cost for these players (assuming $1,800,000 for Williams) is $113,365,579 per Spotrac numbers, over the cap but under the Tax by about $8,500,000. The Non-Taxpayer MLE is about $8,600,000 and still available to us. I of course do not fully understand all of the cap options but it looks to me that we are not going to go into the tax this season and we can use nearly all of the Non-Tax MLE, most likely on Smart but if he gets a higher offer, then someone else.
By the straight roster position numbers, it seems we are heavy on Bigs but in reality, only Baynes, Horford, Theis, and Williams are "real" bigs with Morris, Ojeleye, and Yabu being tweeners. Morris will likely get some main rotation minutes at the wing and as a big and I am not expecting much from Ojeleye and Yabu at either big or wing.
The whole point of this is that I think the picture for 2018 is pretty clear, barring a big trade. Most likely we sign Smart to a short contract in the $8.0M range, possibly with early out for him or he takes the qualifying offer (about $6.0M). If we sign Smart for $8.0M, we don't have much in season flexibility as we would be right against the tax.
If we don't sign Smart, I expect us to wait and see and not rush to spend the MLE unless something really good presents itself.