Playing around with numbers here...
Players with contracts next year (12) = $227,784,973
#28 pick: $2,783,880
14th spot: $2,229,274
Total: $232,798,127
2nd Apron: $207,825,000
Deficit: $24,973,127
Step 1: Stretch Jrue -- saves $17,485,714 (not counting cap charge)
Deficit: $7,487,413
Step 2: Trade Hauser into another team's MLE: saves 10,044,644
Surplus: $2,557,231
That leaves us with 12 players, which I think is sufficient to avoid incomplete roster charges in the off-season?
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I think at that point we could then operate as a below-the-2nd-apron team?
Next: Trade Tillman: $2,546,675; Cut Davison: $2,270,735
Surplus: $7,374,641 (10 players)
Sign two vet minimums ($4,592,548), 2 rookie minimums ($2,545,738)
Surplus: $236,355, with 14 players under contract
Roster:
Tatum
Brown
Porzingis
White
Pritchard
Scheierman
Queta
Walsh
#28
VM - Horford?
VM - Kornet?
VM -?
RM -?
RM -?
I suspect fans wouldn't be happy with that off-season, but management would be very pleased. We'd also be starting the 2026-27 season in the ballpark of $180-$185 million, which means we'd be $47 million below the second apron, $34 million below the 1st apron, and below the luxury tax before filling out the roster (including potentially signing KP at a reduced rate)