So assuming Cenac signs for the standard 120% of draft slot (about 3.0 million year one), the Celtics will have 15 guys under contract and right around 10 million below the tax. They will have 6 guys on non-guaranteed club options for next year including Queta, Walsh, Banton, Shulga, Harper and Amari Williams.
They could get to full MLE space (15.0 million) and stay below the tax by moving off two of those guys. I imagine Williams and Shulga would be candidates to return on 2-ways if they were cut. I'd also expect to whomever they raft at 40 (if they keep the pick) to get a two-way. John Tonje whom they acquired last year could also return on a two-way.
Trading #40 for future second(s) would not surprise me, Boston is out 2nd rounders in 2027-2030.