As the eyes of many NBA fans shift towards the postseason, some front office executives are thinking about how they can improve the fates of their franchises that are not currently vying for postseason play. The pre-draft process is filled with tons of scouting, evaluation periods, internal discussion and workouts for some of the hopeful rookies that want a spot in the NBA.

Taking the drafting needs and picks into consideration, financial considerations can paint the biggest picture to what decisions will be made beyond the draft. Trading some players, utilizing cap space for taking on others, and preparing for free agency all are highly informed by the team's salary situations – after all, the NBA is a business.

The New Orleans Pelicans and Utah Jazz won their first-round matchups in convincing fashion, but struggled to get off the ground against the top teams in the Western Conference. If they plan on catching the Houston Rockets or Golden State Warriors, both organizations must manage this summer expertly without taking a step back.

Utah Jazz
2017-18 Record: 48-34
2018 Draft Picks: 21st, 52nd
Restricted Free Agents: G Dante Exum, PG Raul Neto, PG David Stockton
Unrestricted Free Agents: F/C Derrick Favors
Other Players of Note: G/F Thabo Sefolosha (non-guaranteed contract), F Royce O'Neale (non-guaranteed contract), F Jonas Jerebko (non-guaranteed contract), C Ekpe Udoh (non-guaranteed contract)
Committed Salary: $89,333,610
Cap Space: $11.6 million

Utah far outperformed expectations last year in the absence of Gordon Hayward, and much of that is due to their rookie Donovan Mitchell. With the look of a legitimate NBA superstar, Mitchell has the Jazz now in a great spot long-term. He and defensive anchor Rody Gobert will be the pillars for the future in Utah. With a little bit of cap space available to them this summer, the Jazz could be an intriguing team with the ability to get much, much better in the future.

That said, based on their own free agents, the Jazz will likely act as an over-the-cap team until decisions on their marquee guys Derrick Favors and Dante Exum are made. That, and the timing of their signings, could hinder their cap space, while the multiple non-guaranteed deals could bolster it.

Order of Operations

1. Can they hit again in the draft?
Outside of San Antonio, no organization may be better run than the Utah Jazz. Year after year that strike gold in the draft or with undrafted free agents, orchestrate trades that work out in their favor, remain competitive in the loaded Western Conference and keep their costs low. It's truly remarkable how they've been able to thrive as a small market organization.

With the Jazz hitting big time on Donovan Mitchell last year and orchestrating a big trade up in the draft for him, do they have that same magic touch this June to flank him with another big-time future stud? There are avenues again for the Jazz to trade up, but they could also get a good value with the 21st pick. Utah has no holes on their roster and, with the hope that Favors returns to the Jazz, no needs for starters next season. They can afford to take anyone they thing provides the most long-term value.

2. Can they retain Favors?
Free agent power forward Derrick Favors has supreme value, both for Utah and for other teams around the league. He's the type of player that can be a positive at the 4 or the 5, and he's young enough to still continue to improve in his role. While a year ago there were fears about the duo of Favors and Gobert working together, they disproved that for a while this year... up until the Houston series.

The cost of keeping Favors is likely in the $15 million per year range, but who are they really betting against? Teams like Dallas, Phoenix and Chicago could offer more money, but will they offer an optimal scenario for the big man in terms of supporting cast and winning?

One scenario that should be considered as well: a sign-and-trade for Favors. Because the Jazz will keep his cap hold and act as an over-the-cap team until his contract situation is resolved, Favors would be sign-and-trade eligible. What about a mutual sign-and-trade with Milwaukee for Jabari Parker, or with Washington where they eat the final year of Marcin Gortat's deal and get a draft pick? It's a bit unlikely, but that is an avenue where the Jazz could get something in return for Favors while committing more fully to a smaller, quicker style of play.

3. Maximizing value from their non-guaranteed contracts
Three players have zero guaranteed dollars for next year, and they have a great deal of value on the trade market and for a Jazz team that is looking for a big splash. Those contracts make for a combined $12.8 million in additional space: Thabo Sefolosha ($5.25m), Jonas Jerebko ($4.2m) and Ekpe Udoh ($3.36m). Sefolosha's guarantee date is July 1st, while Jerebko and Udoh are July 9th.

The Jazz can get creative with how they deal with these players. First off, they have to think about the value that each provides on the roster next season. Jerebko likely provides the most on-court value, thanks to Udoh's severe backup status and Sefolosha's injuries. Second, what upgrades would be available to the team without those players? That answer depends on what happens with Favors... if he stays, the Jazz will be over the cap and have only their Mid-Level Exception of $8.8 million to replace any and all of those guys. If Favors leaves, this could be the avenue to getting more cap space to sign a new player, but the timeline doesn't necessarily fit -- Favors would have to announce his signing elsewhere before July 9th.

The third option, and perhaps the most likely, is the Jazz trading at least one of these non-guaranteed deals to another team that is in desperate need of cap space. Because the Jazz will operate as an over-the-cap team, they'd have to find a player to match salaries. That said, there should be a market available for these contracts, and one that either helps Utah move up in the draft or grab another veteran for their bench.

Would Jerebko be enough to get the team a long-term backup 5 in Frank Kaminsky? What about pairing Udoh and Sefolosha together for E'Twaun Moore? What about those two and a protected pick for JaMychal Green? Many teams that are looking to start a rebuild or are in need of certain changes to their roster, and Utah is one of the few teams that can leverage their non-guaranteed deals into something of more value.

Regardless, the first domino to fall will be Sefolosha, and based on their financial numbers, it would be surprising to see the Jazz simply cut him and take the extra $5 million of cap space. Regardless they'll likely operate as an over-the-cap team, so they should keep these guys and soak their value via trade.

4. Exum & their other free agents
Beyond Favors, Utah has three restricted free agents they have a leg-up on retaining. Of those three, only one figures to be a key factor in their short and long-term plans: Dante Exum. The Australian product is still one of the hardest players to predict on the free agent market. He's shown great flashes of defensive potential and could be a long, versatile ball handler in the right situation.

The question is how much money will any team outside of Utah offer him? The Jazz, based on how far below the luxury tax they are, will probably match any offer that comes in for Exum, and they can do so because he's a restricted free agent that they'll tender. Still, the Jazz will want to drive the value down as much as they can without disrespecting Dante, and could try to preempt any other offer sheets that get put in front of him.

Raul Neto, the veteran backup point guard, then becomes a fallback option to Exum. Either way, expect the Jazz to push back talking to him or Stockton until Favors and Exum become known quantities. There's too much potential flexibility if they both leave for the Jazz to make a decision too soon.

5. Thinking big
Based on their flexibility, the Jazz are in a bit of a waiting game here with their roster. The best course of action to utilizing non-guaranteed contracts and roster spots is to see things through with Favors and Exum. But there are ways for the Jazz to take matters into their own hands, go on the offensive and make an aggressive push for a star player through trade.

Hear me out on this: Utah ships Jonas Jerebko, Thabo Sefolosha, Joe Ingles and two first-round picks to San Antonio for Kawhi Leonard. Or they do the same package with Crowder instead of Ingles and only one pick to Charlotte for Kemba Walker and Michael Kidd-Gilchrist. These are ways for the Jazz to add another big-name player through trade, something the organization likely has to do since they've never been a big-time free agent destination.

Either trade would be a big-time aggressive move for the Jazz, hoping to maximize Donovan Mitchell's window while he's on his rookie contract. They'd do so without giving up many rotation players, and would add great firepower at the top of their roster. On the flip side, two teams that crave cap space in San Antonio and Charlotte would then get up to $9.5 mill space, while taking back a versatile rotation player in Ingles. Would that be enough for San Antonio to make a push for one of the other big names on the market?

Neither of these scenarios are likely, but if I'm the GM in Utah, I'm picking up the phone and seeing if I can make an aggressive push for a top-tier superstar like Kawhi. Now is the time to open the window for competing as wide as possible.

Toronto Raptors
2017-18 Record: 59-23
2018 Draft Picks: none
Restricted Free Agents: PG Fred VanVleet, C Lucas Nogueira, F Nigel Hayes
Unrestricted Free Agents: none
Other Players of Note: F Alfonzo McKinnie (non-guaranteed contract)
Committed Salary: $126,379,761
Luxury Tax Room: -$2,379,761

To say the Toronto Raptors season ended in disappointment would be a sever understatement. After winning 59 games and securing the top seed in the Eastern Conference, the Raps were blown out in four games by the eventual Eastern Conference Champion Cleveland Cavaliers. The series cost Dwane Casey his job, prompting President of Basketball Operations Masai Ujiri to cut bait with the Coach of the Year frontrunner in favor of someone that could more tactically manage the rotation and end of game plays.

Yet the roster won't have a ton of turnover unless Ujiri wants to change things up from a talent perspective. The Raptors have two 20 point per game scorers, plenty of young assets, a stockpile of big men and a great deal of salary on the books. With no draft picks in the 2018 draft and only two free agents, we could see the Raptors bring the band back together for one more go-around, or we could see Ujiri start to shake things up.

Order of Operations

1. Decide if they'll tear-down or keep it together
In wrestling with the dilemma of when to hit the reset button, the answers for Ujiri lie not just in what this Raptors team is made of but the landscape of the Eastern Conference. Cleveland's status with LeBron James is still uncertain, and another superhuman performance might be necessary for the Cavs to get back to the Finals again next season. The impetus for making the coaching change was to get by Team LeBron again next year... we still don't even know if LeBron will be back in the Eastern Conference.

That doesn't mean the window is necessarily still wide open. The Boston Celtics and Philadelphia 76ers both outperformed expectations this season, both teams doing so without being at full strength with their young cores. They could both rise past the Raptors in the Eastern Conference standings naturally. Other teams like the Indiana Pacers, flush with confidence after taking LeBron to the brink in the first round, and new-look Milwaukee Bucks could also push Toronto. The East figures to be much more difficult next season, meaning a path to the one-seed is less attainable.

So what do the Raptors do? Perhaps a look at these teams two years down the road provides more clarity. Boston and Philadelphia will only grow stronger; this could be the best chance to get them before those franchises morph into super teams. Cleveland will have a good deal of cap space in the summer of 2019, Milwaukee will be in the prime for Giannis and other rebuilding teams ready to jump up and compete.

The window for making an NBA Finals is closing, but that doesn't mean it's closed. The Raptors could be conservative through it and make some pretty strong changes to their roster, or they could stick with it, see if the coaching change is enough to propel them forward in the postseason and load up for one more shot at LeBron.

2. DeRozan and Lowry... are they the solution or the problem?
There's plenty of blame to go around for the lackluster performance against the Cavaliers this May. Dwane Casey has already shouldered his load, while the two best players in Toronto must bear their responsibility. At this point there's a large enough body of work in the postseason to really wonder if these players are able to lead a team to the Finals. Over the last three seasons, DeRozan has shot a combined 19 percent from three in the playoffs, seen a sharp decline from his regular season assist totals and been a target for players like LeBron to attack when he's on defense. Lowry played much better statistically during the 2017-18 playoffs, but failed to have a positive impact during the stretch runs of any tight games.

Whoever the Raptors hire as a head coach must find ways to bring out the best in both players simultaneously. The duo will make $58.7 million next year and a crazy $61 million in 2019-20. The issue with Toronto having supreme depth is that they stand to gain little from trading one of these players for a litany of rotation-ready guys. Swapping DeRozan straight up for another star likely won't net any significant return for Toronto to move the needle forward, though: his value on that contract is significantly low after the postseason performances he's turned in.

There's still hope that these players will be part of the solution and aren't the reason why Toronto can't advance very far in the postseason. That said, the duo is entering year number seven together, and at some point the organization may have to admit that their star pairing simply cannot get it done.

3. The Fred VanVleet Dilemma
The speedy scoring backup point guard out of Wichita State had a career year and was a huge part of Toronto's bench that was tops in the NBA. VanVleet posted some high-quality per 36 minute numbers: 15.5 points, 4.4 rebounds, 5.8 assists and only 1.8 turnovers on 41 percent shooting from three. VanVleet certainly has his flaws; he only hit 43 percent of his two-pointers and is too small to be a high-end defensive player. Watching the playoffs should only reinforce how little guys like him play the game with a giant bullseye on their backs.

Determining the value for a restricted free agent like VanVleet isn't easy in the current NBA market. He's a guy that could procure the Mid-Level Exception to be a high-end scoring backup. VanVleet has already expressed his desire to return to Toronto, so he could be had at below market value as well. Cost is a huge part of the equation though, as the Raptors will look to drive that price as low as they can while other teams might swoop in and get him to an offer sheet. Is there a price point at which the Raptors don't match any offer for VanVleet? It would likely have to be on the high end of a Mid-Level Exception in order to scare the organization away.

4. Use the trade exceptions or let them expire?
As part of the trades the Raptors made last summer, they acquired two trade exceptions. One of them, from sending Cory Joseph to the Indiana Pacers, is for $7.63 million, and the other as part of the DeMarre Carroll trade, has an $11.8 million value. The way these exceptions work: they can be traded to another team, and in return the Raptors can absorb one player whose contract for that season does not exceed the maximum value of the exception. Because the trades took place last July, these exceptions expire on July 13th and July 14th, respectively.

With Toronto already above the luxury tax line, adding other salary without having to give any up is a risky proposition for the Raptors ownership group. The hallmark of this Toronto team is their depth, so what really would they gain by adding players through these trade exceptions? In order to justify the added tax costs, it would have to be considerable, which means likely parting from a first-round pick or a young depth piece as a result.

The cost of developing young talent so effectively is that sometimes it can prove other assets obsolete. That might be the case here with these two trade exceptions. If they do use them, look for Ujiri to target decently young players that are on expiring contracts but also would have their Bird rights attached in a deal. That could include names like Jeremy Lamb, JaMychal Green, Danny Green, Al-Farouq Aminu or Garrett Temple.

5. Avoiding the luxury tax
Factoring in the Raptors extension they gave to Norman Powell last fall, Toronto is already projecting to be more than $1 million over the luxury tax threshold next year. That's before filling out their two roster spots and not counting the non-guaranteed contract of Alfonzo McKinnie (which is guaranteed on the 20th of July). As discussed above, Ujiri has two basically valuable credits to acquire a player, and if they aren't used by the middle of July they go to waste. Combine all these factors and Toronto's ownership has to make an expensive decision: go into the luxury tax to load up their weapons further?

The tax is almost impossible to dodge next year for the organization, but how deep into tax waters they wade determines the severity of the tax penalty. Even if Ujiri chooses to use one of the trade exceptions, the Raptors still might need to get some of their larger salaries off the books. In order to unload a Serge Ibaka or Jonas Valanciunas type deal, Ujiri would likely have to pair one of his better young players with it. Would giving up Ibaka and Pascal Siakam or Delon Wright for more financial breathing room be a worthwhile endeavor?

Every piece of this puzzle for the Raptors is connected, but keep your eye on how much they spend... the more they spend, the more likely it is they shed some money and give up a young player in the process.

Indiana Pacers
2017-18 Record: 48-34
2018 Draft Picks: 23rd, 50th
Restricted Free Agents: none
Unrestricted Free Agents: G/F Glenn Robinson III, F/C Trevor Booker
Other Players of Note: C Al Jefferson (only $4m of $10m salary guaranteed; guarantee date Jan. 10), G/F Bojan Bogdanovic (only $1.5m of $10.5m salary guaranteed; guarantee date June 29), PG Darren Collison (only $2m of $10m salary guaranteed; guarantee date July 1), F Thaddeus Young ($13.8m player option), G Lance Stephenson ($4.36m team option), G Joe Young ($1.6m team option), C Ike Anigbogu (non-guaranteed contract), F Alex Poythress (non-guaranteed contract)
Committed Salary: $92,815,802
Cap Room: $5.9 million

Of all the teams to bow out in the first round of the playoffs, perhaps none have more upside to continue their building than the Indiana Pacers. 2017-18 was a miraculous run for Indy, getting to push the Cleveland Cavaliers in the first round behind the great play of Victor Oladipo and a strong supporting cast of misfits. Now the Pacers are primed with not just a young core of Oladipo, Myles Turner and Domantas Sabonis, but the possibility of having a great deal of cap space. That cap space, and when the Pacers try to open it up, could be the key to the franchise taking a step towards elite status.

Order of Operations

1. Wait a year to clear max cap space, but waive or trade Al Jefferson now
With the way their current roster stands, the Pacers have two guaranteed roster spots to be open, about $5.94 million in cap space and the 23rd overall pick in the draft. Thaddeus Young has a $13.76 million player option he could exercise, which could raise the number to $19.7 million, but provide the Pacers with a starting position they need to fill. There are also two team options for the Pacers: Lance Stephenson ($4.36 million option) and Joe Young ($1.6 million option) that could be declined and open up more space, but both players seem to be on team-friendly deals they'd likely exercise.

If Indiana's front office gets Young off the books, they have five partially guaranteed contracts – and three large deals – that they can use to clear more cap space to target some big names on the market. Al Jefferson ($10 million with only $4 million guaranteed), Darren Collison ($10 million with only $2 million guaranteed) and Bojan Bogdanovic ($10.5 million with a $1.5 million guaranteed) could all be cut and open up an additional $23 million in space. Bogdanovic and Collison are starters that are difficult to replace. While cap space might sound appealing, the thought of having to spend it on players that move the needle forward isn't easy.

GM Kevin Pritchard has a dilemma here this summer: should he use the non-guaranteed deals for flexibility now or punt it until 2019 and have more than $60 million in cap space next summer?

The best maneuver might be a middle-of-the-road split from Pritchard and company, cutting the players that don't help them next year or beyond. Getting rid of Al Jefferson and trimming $6 million would give the Pacers about $10.5 million to fill out their roster with before going over the cap. In this year's market, where many teams are relying heavily on the Mid-Level Exception to attract new players, being able to outbid the MLE by a few million could be the difference in swinging a good player to Indianapolis.

There is another path that the Pacers could use without eating too much into their 2019 cap space: trading their non-guaranteed contracts. Many franchises are butting up against the luxury tax and struggling to keep costs low. For that reason, a player like Jefferson might have some trade value, as a team might want to swap bad contracts, throw in a sweetener to the Pacers, and then cut Jefferson to lower their salary. Could the Wizards throw in a draft pick to swap Gortat for Big Al? Would Denver do the same with Kenneth Faried? There are options beyond simple cutting or keeping all these players. The bottom line: it will be great for Pritchard and the Pacers to operate from a bargaining position of power, as cap space is a major premium right now.

2. Assume Thad Young will opt-in
Pacers point guard Cory Joseph has already opted into his contract for next season with the Pacers, and now the organization is only waiting on Thad Young to make up his mind. It seems highly likely that Young will exercise his $13.76 million player option to return to Indiana. On a year where there's a market crunch, Young isn't likely to recoup that amount of money anywhere else on the market for next season.

The only reason he would opt out is if Young thought he'd get buried on the depth chart in Indiana to the point where he couldn't make more than the minimum per year if he were a free agent in 2019. His stock likely won't take that much of a plummet barring serious injury, so this is the likely course for Young.

3. Value the 23rd pick
Indiana has the 23rd pick coming up and a great deal of flexibility – the non-guaranteed contracts – to potentially trade up or into another selection. The Pacers, being at a great point in their retooling efforts around Oladipo, should look to add one more solid youngster, and he might be around that late in the first-round. Indiana has a need for depth on the wings and one more multi-positional defender to compete, but that shouldn't detract them from taking the best player available.

It just might happen that those two birds can be killed with one stone: the 23rd selection. Creighton's Khyri Thomas, Boise State's Chandler Hutchison, Miami's Bruce Brown and Cincinnati's Jacob Evans could all be in play here as multi-positional defenders and immediate impact guys. In this year's draft, 23 is a solid place to be. There's a clear top 14 or 15 players, but after the lottery there's little difference between when a team will select. Pritchard should be excited about adding one more piece to his team through the draft and have high expectations that they can contribute right away.

4. Outbid other teams in free agency
The answer to this question is obviously complex and driven by how much cap space they end up with and how many starting spots they need to replace. It also changes based on whether the organization goes over the salary cap and if they decide to use the Mid-Level Exception. Still, there are names that the Pacers can reasonably expect to target with a solid $11 million budget, in the aforementioned scenario where they outbid teams with the Mid-Level Exception.

Another shotmaker and creator could be coming on the wings for the Pacers. Guys like Will Barton, Avery Bradley or Tyreke Evans could be great additions since they have size and would shoulder some of the offensive burden from Victor Oladipo. Even a restricted free agent like Marcus Smart, where the Pacers bid more than most Mid-Level Exceptions and enough for the Celtics to give up on matching his salary, could be within reach for Indiana.

Looking at the roster though, Indy is pretty well set when it comes to big men, with two foundational young bigs and a depth flier in Ike Anigbogu. They should focus on adding more switchable wings and pieces this summer, either through the draft, free agency or trade. That's the formula that over the long term would help them against teams like Boston, Cleveland and Philadelphia.

5. Begin talks with Myles Turner on an extension
Turner is extension eligible this summer, and the big man has made only minimal strides over the last season and a half. After starting out as a great draft steal for the Pacers, Turner lost some footing to Domantas Sabonis down the stretch this year and might not be the franchise-caliber center the team had hoped for. Still, Turner has more value to the Pacers on an extension and long-term contract than simply letting him shop around and see who else believes in him.

Expect Indiana to work diligently to get Turner locked in long-term. Not only is the hope to get him below market value by doing so, but that signing him this summer or fall would give the team a clearer picture of exactly how much space they'll have to attract new names in the summer of 2019.

Portland Trail Blazers
2017-18 Record: 49-33
2018 Draft Picks: 24th
Restricted Free Agents: C Jusuf Nurkic, PG Shabazz Napier, SG Pat Connaughton, PG Wade Baldwin IV
Unrestricted Free Agents: C Ed Davis
Other Players of Note: C Georgios Papagiannis (non-guaranteed contract), F Jake Layman (non-guaranteed contract)
Committed Salary: $113,945,528
Luxury Tax Room: $5.4 million

After a surprising first-round sweep at the hands of the New Orleans Pelicans, Portland's entire organization was sent reeling. The Blazers have $5.4 million between them and the luxury tax, and $11.4 mill to the tax apron with one starter and some of their key bench pieces coming into free agency. The Blazers were able to duck the luxury tax last season, but doing so next year would mean heavily shedding salary or letting restricted free agent and starting center Jusuf Nurkic walk. President Neil Olshey will prove to be an incredibly shrewd negotiator if he can simultaneously avoid the luxury tax and keep this team competitive in the Western Conference.

Order of Operations

1. Decide if Lillard and McCollum are the right pairing
Portland will pay roughly $60 million each year until 2021 for the starting backcourt of Damian Lillard and CJ McCollum. The two are both impressive individual scorers, but are a bit of the same player in terms of style: volume scoring shooters that are average at best on the defensive end. Portland's sweep at the hands of the Pelicans opened their eyes to their ability to guard and how elite perimeter defenders can completely shut down the Blazers' offense.

There are rumors that McCollum could be on the trading block as part of a move from the organization to become a bit more well-rounded. The first piece of approaching the offseason comes with deciding if these two can go another season together, or if the Blazers must part from one if they are to stay in the top-tier of the Western Conference.

Assuming McCollum stays in Portland, here are the rest of the options for their summer:

2. Will they match a big offer for Nurkic?
Perhaps the biggest question for Portland is how deep into the luxury tax they'll go in order to get Jusuf Nurkic back. He's certainly one of the biggest pieces for the franchise outside of the backcourt, both for his post scoring and the defensive potential he still oozes. Olshey will likely start conservative with a $10-12 million annual offer, just enough to ensure he isn't poached away by any team's Mid-Level Exceptions.

However, offers that go above $12-15 million a year will push Portland into the luxury tax already, with only 11 players under contract -- and over $120 million tied up in salaries for next season. The repeater tax would be almost unavoidable, and that is a dangerous territory to be in if the organization doesn't truly believe Nurkic, Lillard and McCollum are a championship-level trio. You also have to factor in the good play of Zach Collins, the rookie big man that could be the starting center moving forward, in any desire for the Blazers to head into the luxury tax for Nurkic.

All it could take is one team to swoop in and offer Nurkic the tender of $15 million a year for four years before the Blazers back down and lose a key part of their future foundation. Whether that precipitates a trading of McCollum/ Lillard or is part of the sacrifice to keep the duo together remains to be seen.

3. Consider using picks to get off the salary of Evan Turner or Meyers Leonard
Olshey and the Blazers missed a window a season ago to get rid of Evan Turner by packaging multiple of their three 2017 first-round picks with him to a team with cap space like the Sacramento Kings. A year later, the cost of unload Turner is even more expensive in another cap crunch summer where fewer teams have cap space and more teams are vying for it. But if Portland doesn't feel the need to deconstruct or shake up their two big stars, the next best alternative might be clearing cap space by trading Turner or Meyers Leonard now.

The Turner contract costs a lot more to unload, while Leonard might only cost one first-round pick. Either way, the Blazers should explore every avenue possible to lighten their tax bill. Trading a player away for next to nothing for a second consecutive season isn't ideal, but it could be the only way for Portland to keep things together long-term.

4. If they keep the pick, get a shooting forward/ wing
Portland has to believe that their lack of spacing from the 3 and 4 spots, and lack of multi-positional defenders, are some of the biggest flaws with the way the roster is currently constructed. That could also be the way to replace one of Ed Davis or Jusuf Nurkic naturally; expect there's enough depth at the 5 to downsize just a little bit naturally.

Picking 24th, there should be plenty of ready-to-play 3-and-D wings that also qualify as some of the best guys left on the board. Boise State's Chandler Hutchison, Tulane's Melvin Frazier, Oregon's Troy Brown, Maryland's Kevin Huerter or Duke's Gary Trent Jr. could all be options available for the Blazers that make immediate impacts, space the floor and keep the ball rolling in the direction it has been for Portland.

5. The Allen Crabbe trade exception vs. free agent money
Portland could go a lot of directions in the late-June or early July periods here, mainly revolving around decisions with Nurkic and McCollum. If McCollum stays, there are essentially two strategies the Blazers can take regardless of Nurkic: not pay to get off a big contract and retain their own free agents, or pay to unload a contract and add subtle tweaks to the roster.

If part two is the path they take and the Blazers are in the buyers market at any point for a new player, the dilemma becomes this: should they use the Mid-Level Exception to sign a new player or the $12.96 million trade exception from Allen Crabbe they have. The Crabbe trade exception expires on July 25th.

Personally, I'm a proponent of using the Crabbe exception instead of eating into the limited budget on free agency through the MLE. Portland, depending on how much they can shed salary-wise, but will be careful not to hard cap themselves by offering the Non-Taxpayer MLE of $8.8 million. Instead, the max value they'd likely be able to use is a $5.45 million multi-year deal.

With the Crabbe deal they can go up to $12.96 million to get a player via trade AND inherit their Bird rights, allowing Portland to retain them above the cap in future years. Players like Courtney Lee from the Knicks, Wilson Chandler from Denver (if he exercises his player option), Jared Dudley from the Suns or Nikola Vucevic from Orlando could be attainable options that play right away and fill the immediate holes they'd create by shedding salary or letting some of their restricted free agents go.

Of course, Portland doesn't have to use the entire $12.96 million exception, and can budget themselves based on how much space they have. Work through the math here with me... if they can shed Evan Turner's deal without taking anything back, and re-sign Jusuf Nurkic for $14 million a year, they'll have ten players on the roster and about $8 million between them and the luxury tax. Factor in the first-round pick and that comes to about $6.5 million from the luxury tax and $12.5 million from the tax apron. They can then bid modestly on guys like Napier and Connaughton, and then have around $7 million between them and the luxury tax.

Would that be enough for the team to go after a guy like Justin Holiday of the Bulls or Jonas Jerebko from Utah? There are ways to go about the financial cutting this year where the Blazers are making minimal tweaks and trying to get better without blowing up their core trio of the future. Of course, that comes at a cost: they still spend a great deal of money, approach the tax apron and would have to give up multiple first-round picks. The most likely scenario is that Portland loses their starting center, but there are ways to keep him and add shooting on the wings.
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As the eyes of many NBA fans shift towards the postseason, some front office executives are thinking about how they can improve the fates of their franchises that are not currently vying for postseason play. The pre-draft process is filled with tons of scouting, evaluation periods, internal discussion and workouts for some of the hopeful rookies that want a spot in the NBA.

Taking the drafting needs and picks into consideration, financial considerations can paint the biggest picture to what decisions will be made beyond the draft. Trading some players, utilizing cap space for taking on others, and preparing for free agency all are highly informed by the team's salary situations – after all, the NBA is a business.

Both the Oklahoma City Thunder and San Antonio Spurs exited the playoffs in the first-round in 2018, a disappointing finish for teams that expected postseason success. With major questions looming regarding their best players, cap situations and how to approach improvement, these are perhaps the two teams with key offseason forecasts this summer

Oklahoma City Thunder
2017-18 Record: 48-34
2018 Draft Picks: 53rd, 57th (from BOS)
Restricted Free Agents: none
Unrestricted Free Agents: F Jerami Grant, F Josh Huestis, G/F Corey Brewer, PG Raymond Felton, C Nick Collison
Other Players of Note: F Carmelo Anthony ($27.9m player option), G/F Paul George ($20.7m player option
Committed Salary: $137,538,746
Luxury Tax Room: -$13,538,746

The numbers on the salary sheet are misleading, as they represent what could be the most conservative scenarios for a franchise expecting heavy tax bills. The Thunder expect Carmelo Anthony to opt into the $28 million clause in his contract to return next season, despite his overtures that he won't accept a bench role next year. Paul George on the other hand will likely decline his player option, hit the free agent market and cash in on a big payday.

The numbers matter most for OKC, struggling to choose between retaining the superstar they gave up so much to acquire and the unsung role players around him and Russell Westbrook. A team with a core of Westbrook, Melo and Steven Adams isn't as explosive at the top as most NBA Playoff teams, so it seems likely that at this point the franchise is held ransom by meeting the demands of George. Will they be able to attract him back, and what is the cost of doing so?

Order of Operations

1. Decide how aggressive they can be with Paul George
Will the Thunder wade into the five-year max region in order to retain Paul George? That five-year max, worth approximately $176 million, would place the Thunder in an economic stranglehold. Next season alone Oklahoma City would be sitting at $147 million in player salaries with only ten guys under contract, no first-round pick and a tax bill north of $84 million. Yikes.

If ownership gives the green light, they have to make the offer. However, the financial implications are deep. They'd likely tread over the $150 million mark in player salaries next season, then get a little relief next summer when Carmelo Anthony's albatross deal comes off the books. But with nearly $120 million in committed salaries for the 2019-20 season after a Paul George deal is signed, it doesn't give the Thunder a clear avenue to replace his production or realistically dodge the luxury tax again.

The other option here is something similar to the Chris Paul trade from last year: George opts in solely with the intention of being traded, gets to choose his destination of teams that don't have cap space, and the Thunder eat matching salary back to make the deal work. It's a fairly implausible scenario, simply because OKC wouldn't get much immediate tax relief next year and George isn't likely to want to take the $12 million pay cut next year to opt in. This would be a plausible scenario if his desired destination is a cap-saddled place like Cleveland, however many teams that have been preparing for a push at George (the Lakers and Sixers) can clear the necessary cap space without engaging in a deal with Oklahoma City.

At the end of the day, NBA franchises are unique investments: there are times when spending too much money and going into the red is a better course of action than trimming now to get into the green. It's not for us to decide which course ownership in OKC should take, but the severe cap mismanagement and backfire of the Carmelo deal are hurting the Thunder now.

2. Jerami Grant: the casualty of being in the tax
Because the Thunder are simply too expensive, it's impossible to say that it is a good idea for the team to go into the luxury tax threshold to keep Jerami Grant. The tax penalty for retaining him on a $9 million annual contract would, for next year, be more than five-times as costly.

Grant is an important piece with his defensive acumen and something resembling three-point shooting ability at times -- he's almost a better player right now than Carmelo. However, Grant will be targeted heavily on the free agent market, and the Thunder don't have the chops to pay north of $40 million in tax penalties to retain a bench piece. It's safer for the Thunder to just replace him on the minimum.

3. Trimming more salary
Oklahoma City could try and clear a little more cap room by expediting departures for overpaid bench players like Kyle Singler, Patrick Patterson or Alex Abrines. In a vacuum, Abrines has value on the trade market, as some team might want to take a stab at his shooting prowess in the backcourt. Abrines would likely be flipped to a team with a little cap space or a traded player exception, such as Indiana, Toronto, Chicago or Phoenix.

Singler or Patterson likely need to have a second-round pick attached to them, and both of OKC's picks in 2018, in the 50s of the second-round, likely aren't enough to pawn them off elsewhere. The Thunder can trade any of their future second-rounders, but those might be cheap ways in the future to dodge the tax when they're finally looking to get underneath it.

4. Is OKC an attractive destination for the Veteran Minimum crowd?
Realistically the Thunder need to get multiple role players out of their veteran minimum contracts this year. The tax bill is such that, even if Paul George leaves, OKC will have only their Mid-Level Exception to replace him with a starter, and the bench has to be filled out this way.

But most veterans, or at least the good ones who know they'll be on this type of contract, want to go to a place where a championship is a possibility, organizational harmony exists and there is a lack of toxicity. I'm not sure if Oklahoma City sounds like that place. Would some of the better, more versatile pieces like Richard Jefferson, Arron Afflalo or Amir Johnson really choose Oklahoma City over other suitors? Trying to build a team via the bargain bin is much more difficult in a year where the entire league is also doing so due to a lack of free agency money available. Everything here is just poor timing for the Thunder.

5. The Mid-Level or Josh Huestis
At the end of the day, OKC might have a decision to make between treading the tax waters next year to retain Josh Huestis or utilizing their MLE to add a piece on the wings. The thought of losing three of their best defenders in George, Grant and Huestis is a tough pill to swallow for the organization. While Huestis hasn't developed on offense the way they'd hope, his Bird rights dictate that OKC might be best-served giving him a shot on a one-year deal worth slightly more than the minimum, then readdressing the situation a season from now when their long-term cap is more clear.

At the very least it allows them to increase his value for a mid-season trade, as some other team might covet his Bird rights if he plays well. That might be the best way for the Thunder to increase their on-court production in the short-term while not bogging themselves down with a multi-year contract with the MLE. 

San Antonio Spurs
2017-18 Record: 47-35
2018 Draft Picks: 18th, 49th
Restricted Free Agents: F Kyle Anderson, F/C Davis Bertans, G Bryn Forbes
Unrestricted Free Agents: PG Tony Parker
Other Players of Note: SG Danny Green ($10m player option), F Rudy Gay ($8.8m player option), F/C Joffrey Lauvergne ($1.65m player option), SG Brandon Paul (non-guaranteed contract)
Committed Salary: $101,128,770
Luxury Tax Room: $20.9m

San Antonio's 2017-18 campaign was as strange as one we can ever remember from the Popovich-era Spurs. With reports surfacing about discord between the usually pristinely-run franchise and their star player Kawhi Leonard, Kawhi ended up sitting most of the year due to injury concerns. The relationship has grown contentious, leading to a worrisome question for San Antonio: will their best player and one of the top stars in the league force his way out of town?

It's the linchpin for all questions Spurs right now, although neither path provides certainty that San Antonio will get some form of superstar production next year. Some questionable contracts handed out last summer inhibit the team's ability to make major moves on the market without giving away Leonard.

Order of Operations

1. Lay everything on the table with Kawhi
San Antonio GM R.C. Buford and coach Gregg Popovich would be wise to bring in Leonard and lay out everything in front of him so that Kawhi makes the ultimate decision. On one hand, the Spurs are the only team that can offer him a mega-max deal worth north of $200 million. Leonard would be foolish to walk away from that type of extension if it is offered, considering the questionable nature of his leg injury this year. By asking Kawhi if his intention is to stay and seek that contract, San Antonio can remove the rumored trade demands from the surface once and for all, then proceed to build around a super-maxed Kawhi. That is, if they're comfortable offering it.

The other way that conversation goes is if Kawhi does ask to leave, wanting a change of scenery and a new organization. If he's willing to sacrifice that much money, Kawhi instantly becomes the most valuable trade chip in the league. Leonard has two years at just over $20 million annually left on his deal, though he can opt out again next summer (not counting a 15 percent trade kicker, which would bring the deal to about $23 million). Because of league rules regarding extensions, any acquiring team wouldn't be able to extend him up to the max contract level, so Leonard would be likely to exercise his opt-out for next summer and cash in on the extension then. Still, getting his Bird Rights is insanely valuable, and that's what the Spurs would be charging for in any trade

Ultimately, if I were in charge of the Spurs, I wouldn't force Kawhi's hand in any way. If he wants a trade, give it to him now and cash out while his value is still somewhat high. If he wants to work on repairing the relationship with the intent of getting that max contract in the future, the Spurs should be all in on embracing that.

2. Player Options
The key to the Spurs' summer no matter what Kawhi does hangs in the hands of Danny Green and Rudy Gay. Green, who holds a $10 million player option, is unlikely to recoup that type of money elsewhere. Gay, with an $8.8 million player option, could be sought after for roughly the same price, while he's also unable to be retained by the Spurs for more money than the Mid-Level Exception if he opts out. Regardless of what they do, San Antonio will certainly act as an over-the-cap team due to the large cap holds of Danny Green and unrestricted free agent Tony Parker... there's not incentive for the team to ask Green to opt out so they can have the cap space, sign a new free agent and then re-sign Green.

At this point, the Spurs, who have always been creative with how they manufacture cap space, don't have much of an option to do so this summer. Getting guys like Danny Green and Rudy Gay back would help them go into free agency with an idea of what positions of need they'll have. My guess: both of them, and big man Joffrey Lauvergne, exercise their player options and return.

3. Trust in the draft process
This is the first time in over 20 years that the Spurs will have their own draft selection higher than 20th overall. Let that soak in for a second...

There's a legitimate chance here that they can find an immediate impact player, and someone that helps the team move the needle forward to get back atop the Western Conference, even with an ancient roster. San Antonio has a lot of different ways it could go: another versatile and switchy player on the wings, a more mobile big man, or even an offensive-centric shooter. Based on what the Spurs have been evolving towards in order to keep up with the likes of Golden State and Houston, a versatile wing makes the most sense.

Potential targets include Ohio State's Keita Bates-Diop, Khyri Thomas of Creighton, Boise State's Chandler Hutchison, Donte DiVincenzo of Villanova, Oregon's Troy Brown or Cincinnati's Jacob Evans. Perhaps my favorite fit for the Spurs though: Lonnie Walker, the long and lanky smooth scoring guard from Miami. If he somehow falls to the Spurs at 18th, they should rejoice, as the backcourt pairing of Dejounte Murray and Lonnie Walker is one to celebrate.

4. Mid-Level Exception & Bi-Annual Exception targets
San Antonio is one of the few teams in the league that is likely to utilize their Bi-Annual Exception. The reason: they can retain their own free agents and remain far enough below the luxury tax to use both the full $8.8 million of the Mid-Level Exception and the $3.4 million of the Bi-Annual. That would be, though, assuming that both Green and Gay opt in, Anderson takes a team-friendly deal as an RFA, and they don't have much roster change with a Kawhi trade.

San Antonio's most pressing needs on their roster involve shooting -- playing Aldridge at the 4 and Dejounte Murray as the starting point guard means spacing often gets cramped in the Alamo city. Would the MLE be enough to lure in a guy like Avery Bradley or Kentavious Caldwell-Pope? Other more reach candidates include Joe Harris and Wayne Ellington.

That that $3.4 million Bi-Annual exception, San Antonio should be able to snag a good player at slightly below market value. It's a great year to use the Bi-Annual because many teams will only have the veteran minimum level deals to offer guys that fall through the cracks of the MLE. What about adding another frontcourt depth piece like Nemanja Bjelicia, Trevor Booker or Channing Frye?

5. Timing Ginobili decision, pricing of Parker
There's little to anticipate with these guys: both will be back in San Antonio if both want to play next season. The question becomes if Ginobili will retire and how little of a salary Parker, who has perennially been underpaid, will accept. The timing of the communication between the two sides is key. 

For Parker, the Spurs don't want to overpay a point guard that will likely once again be coming off the bench for them. For Manu, the Spurs would benefit from hearing about Manu earlier in free agency, that way they have an extra $2.5 million to use before the market starts to dry up. The sooner the Spurs understand what it'll take to get these guys, the better off they'll be with negotiating their restricted free agents to ensure they avoid the tax. Add around $8 million for those three players and $8.8 from the Mid-Level Exception again and the Spurs are only a couple mill against the luxury tax. Every dollar matters here.

Miami Heat
2017-18 Record: 44-38
2018 Draft Picks: none
Restricted Free Agents: none
Unrestricted Free Agents: G Dwyane Wade, G Wayne Ellington, F Luke Babbitt, F Jordan Mickey, F/C Udonis Haslem
Other Players of Note: G Rodney McGruder (non-guaranteed contract), C AJ Hammons ($1.54 million of a dead cap hit for next year)
Committed Salary: $119,034,903
Luxury Tax Room: $3.4 million

Miami will begin to feel the repercussions of the Tyler Johnson offer sheet once July 1st hits, the cost that the Heat had to pay two years ago in order to keep Johnson. His contract jumps from $5.8 million annually to $19.2 million, and that massive near $14 million increase, when coupled with the Josh Richardson extension that cuts in this year, raises the Heat's salary status dangerously close to the luxury tax bill. There are five roster spots to fill, and the Heat are only $3.4 below the luxury tax (and $9.4 million from the tax apron, where penalties start to be paid to the league).

How will they balance filling those spots with competitive players while avoiding heavy luxury tax penalties? Without any draft picks that becomes more difficult, and many of their players under contract don't hold a ton of value on the trade market.

Order of Operations

1. Rectify with or move on from Hassan Whiteside?
The Heat are struggling to balance Whiteside's beliefs about his abilities, role and playing time versus the needs of the team. The center and coach Erik Spoelstra butted heads frequently during the late part of the season and the playoffs, where Whiteside struggled to guard perimeter-oriented big men and was abused by the likes of Joel Embiid. Hassan still believes in his strengths and wants to be treated like the star player of the organization. Miami's great asset - their depth and versatility - drove Spoelstra to look elsewhere for answers when Whiteside wasn't working out. The result could be lasting damage to their relationship.

Whiteside will make $25.4 million in 2018-19, and has a player option for $27.1 million the next year. Finding someone willing to eat that $52 million for a problematic shot blocker won't be easy. Trading Whiteside can't be done with a sweetener in the way of draft picks, so to get him off the books Miami would have to either give up a desirable young piece or take back some less than desirable pieces. This isn't to say Hassan has no value on the trade market whatsoever, but there are only a few teams left that have the need for a starting center and could commit that amount of money to a big man.

There are a few deals that could be out there for the Heat. They could call Sacramento, assuming the Kings don't get a franchise-caliber center in the draft, and offer Whiteside for Zach Randolph, Garrett Temple and Harry Giles. The same could be said for Phoenix, shipping him west for Tyson Chandler, Jared Dudley and the 2019 Milwaukee Bucks pick. Dallas could get involved for Wes Matthews and a heavily protected first-round pick. Even trading him in division for Nikola Vucevic, Terrence Ross and a second-round pick could provide Miami the needed flexibility.

Part of trading Whiteside is about getting back a quality big man that can either start or come off the bench to have an important impact, but the biggest gain would be cap space in 2019. Those three deals offer potential for both, as well as naturally finding more bodies to fill out the roster for next year without needing to spend in free agency.

2. Let Wayne Ellington go
Ellington is, other than Dwyane Wade, the team's most important free agent. Wade is expected back on a veteran's minimum deal, but Ellington likely is looking for one last payday. He's a big-name shooter at a position that's in demand this summer, and his play from last season should mean there will be plenty of suitors ready to throw the Mid-Level Exception at him. That MLE should be worth around $8.8 million.

Miami doesn't have Ellington's full Bird rights, meaning they could offer him anything as an over-the-cap to retain his services. Instead they hold his Early Bird rights, which allow them to offer a maximum of 105 percent of the average player salary (projected to be at around $8.6 million). That number, dollar for dollar, is just a shade less than a full Mid-Level Ellington could procure elsewhere. Unless Ellington has some allegiance to Miami, it could take the Heat offering a fourth year on a contract to keep him in South Beach.

With the Heat already at $119 million, adding nearly $9 mill more to retain one player pushes them too close to the luxury tax to have flexibility elsewhere – it would be inevitable that they go over the tax apron unless they shed salary elsewhere. At his age, and with the financial commitment that would bog the team down as a result of retaining him, it might be best to simply not try and match full Mid-Level offers for Ellington.

Heat fans won't be happy to see such an important cog in their rotation go, as Ellington shot 39 percent from deep last season. But for all those supporters doubting they can find an adequate replacement, consider this: Ellington is already 30 years old, and keeping him would likely require signing him until he's 33 or 34. Shooters like Ellington log plenty of mileage and, in the way Spoelstra utilized him, that leads to frequent wear and tear. With his limited defensive impact and strong performance in a contract year as indicators he might not be worth the investment, it isn't terrible if the Heat don't decide to keep Ellington.

3. Find a gem in Summer League
There are two main ways the Heat can add to their roster with new players this summer: the Mid-Level Exception and through looking at undrafted rookies. The Mid-Level, likely to be dropped down to $5.45 million so they avoid the tax, could net them a decent piece next year, but also adds a good deal of expense moving forward.

The other route is the one with more sway for the organization since they've proven able to find gems through their G-League program or undrafted rookies with their scouting department. Miami needs to fill out the bottom end of their roster with youth – it's the most cost-efficient way to do so, adds tremendous upside and brings long-term trade value to their group. Being nudged against the tax and with few holes in their rotation to fill, now is the time to take a flier on one or two young players.

Watch what the Heat do this summer closely and who their top performers are. They love versatile pieces, have a strong G-League program run by Nevada Smith, and will undoubtedly unearth at least one more diamond in the rough.

4. Swing a trade for an alpha male?
This one will be pretty difficult for the Heat, and while their glaring need for a go-to option reared its ugly head in the postseason they simply lack the assets to trade for one. Pat Riley lacks the top ingredient in trading for a star player like San Antonio's Kawhi Leonard: draft picks. Without first-rounders or many desirable pieces on their roster that can match salaries in a trade, it will be incredibly difficult to pull off a massive star.

Without fail, Riley will try. The Heat have a culture that lends itself to getting the most out of star players. With an experienced coach, plenty of win-now role players and a division that is wide open, Miami could be on the short list for some high-profile names that want a trade. Pulling it off and making the finances work is a different story though.

5. Stay below the luxury tax apron
Because the Heat have been below the luxury tax the past two seasons, the real line that ownership and the front office should seek to avoid is the projected $130 million luxury apron line. Being just $9 million and change short of the line right now, the Heat need to make sure they stay below that $130 million number. The key reason for that: going above that line two consecutive years would be incredibly costly, and Miami has very little by the way of roster turnover due in 2019. Because they won't have much money come off the books (and likely will add more) it will be difficult for them to duck the line next year if they aren't fiscally responsible this summer.

Many are expecting the Heat to make an aggressive play, shake things up and find ways to get more competitive in the Eastern Conference – we've come to expect as much from Pat Riley. But it seems to be in the cards for them to maintain their consistency and solid all-around approach, explore a Whiteside trade, and stay out of the heavy fire on a seller's market.