We could offer the Tax Payer MLE at $5.9M.  3 years, $19M total is just above this amount on an average basis.  I am not sure exactly how it works but we could not have "beat" this offer in a straight signing but we could about match it, unless we did a sign and trade.  In theory, we could have offered $30M if PHO would take back Horford in a sign and trade.  If we did match with MLE or sign and trade, we would be hard capped.  It does not appear that he considered anywhere but PHO and why would he.

The Celtics just weren't in the running but neither were Knicks, Nets, Lakers, etc.