One source told CelticsBlog, "We haven't talked a player who makes more than $6 million with Boston. They're offering picks and minor players for our low-salary guys. They want to use that TPE."
Another rival team said, "It's clear to us that Brad (Stevens) has the go-ahead to add tax money, because all of our conversations would be TPE trades for them. We just don't have anyone that's a fit for that kind of deal, but the Celtics are trying to use it."
Keep an eye on the Celtics potentially sending a protected first-round pick, or two second-round picks, in exchange for a player that makes under $6 million to fit in the TPE. It seems like Boston has no plans to let it expire.
After the deadline passes, Boston will also have a leg up in the buyout market with a $3.2M Disabled Player Exception from the Danilo Gallinari season-ending injury. If the Celtics were to trade Gallinari, that DPE will go away. So don't expect a Gallo deal. The Celtics want that DPE bullet come buyout time, which will allow them to outbid most competitors if it comes to that.
We need to keep the above into consideration. If Gallo is moved there is not DPE. The DPE makes the C's the front runner for the buyout market. There could be a name or two that surprise the buyout market and this would allow Boston to have the best chance at picking them up.