If Smart is truly going to take the QO so he can test the market next summer but otherwise wants to stay in Boston, I think the idea of a 2 year deal makes more sense.
If he thinks he's worth $16 mil and will take the QO to prove it, that would come to $22 mil over two years. So a 2-year deal at $11 mil per year gives him the same pay out over those seasons but a lot more guaranteed money and is probably pretty close to what the Celtics are offering on a longer term deal.
Mock Trade Deadline Trailblazers and Knicks Rosters:
G: Lillard, McCollum, Curry, Simons, Baldwin, Stauskas, Trent. F: Aminu, Turner, Harkless, Leonard, Swanigan, Layman. C: Nurkic, Collins,
G: Hardaway, Lee, Mudiay, Nitilikina, Trier, Burke, Dotson. F: Porzingis, Thomas, Hicks, Hezonja, Knox, Kornet, Vonleh. C: Kanter, Robinson