The Boston Celtics are heading into a pivotal offseason. There's no hiding the fact that they have some difficult choices to make, especially with the looming threat of steep luxury tax penalties if they don't adjust their payroll.

The Nets are the only team that is going to have the cap space the Celtics would need to absorb the kind of salary needed in single-team deals.

Boston is reportedly "said to be conducting their mid-June business with confidence that they can make deals that bring positive value back".