The Boston Celtics are in an unenviable position. It's a shocking and swift fall from grace for the NBA's reigning champions.
Jayson Tatum's franchise-altering injury eviscerated the hope of becoming the first team since the 2017-18 Golden State Warriors to lift the Larry O'Brien Trophy in consecutive campaigns.
The Celtics should also spend this summer getting below the second apron. The consequences of steeper tax penalties for operating above that threshold for multiple seasons are harsh enough.
Boston's also dealing with severe roster-building restrictions. The franchise cannot use the taxpayer mid-level exception, a valuable tool that could've gone towards keeping the team afloat without Tatum.
The Celtics can only trade the 28th overall pick in this year's draft, plus one of their first-round choices in 2026 or 2027, and a 2030 pick swap. They've parted with their 2028 and 2029 first-round draft selections. They cannot trade their 2031 pick because their 2032 first-round selection is frozen.
The need to get under the second apron likely means Boston will trade Kristaps Porzingis this summer. One would think Jrue Holiday is also playing elsewhere in 2025-26.
Sam Hauser, Luke Kornet, and Al Horford may have also played their last games in Kelly green.
As the team's president of basketball operations, Brad Stevens, acknowledged at his press conference on Monday to put a bow on Boston's season, "We've got a lot to sift through and sort out and think about, and we'll do that. So there'll be a lot of us in the room, and we'll take the time over the next couple of weeks to do that."
A practical move that brings joy to a nightmare season

A pragmatic move the Celtics' fan base would love involves the return of Marcus Smart.
If the Washington Wizards, a team with cap space, is open to swapping Smart's expiring contract with Kristaps Porzingis's in a deal netting them second-round draft capital, it would benefit Boston's books.
The Celtics would also have to absorb a relatively inexpensive contract, like Anthony Gill's expiring $2.5 million pact. They could use a minimum salary exception to absorb that.
If the return is Smart and Gill, the team would shed $9.1 million in payroll. It's hard for Boston to do much better in a transaction to help get under the second apron.
There's no denying the Celtics traded Smart at the right time. Painful as parting with the heart and soul of the franchise was, he appeared in only 20 games with the Memphis Grizzlies last season. It's the price he is paying for sacrificing his body for success.
Smart arrived in Boston as the franchise embarked on a rebuild following a championship-winning chapter featuring a modern big three of Kevin Garnett, Paul Pierce, and Ray Allen. Despite those circumstances, the Celtics never missed the playoffs in his nine years there. They reached the Eastern Conference Finals five times. In 2022, they came within two wins of an NBA title.
The now 31-year-old former Defensive Player of the Year still brings the same fiery approach that made him the first guard since Gary Payton in 1995-96 to earn that honor. His leadership skills haven't diminished as his role has. But the passing of time and toll of injuries mean a change in production.
After a trade-deadline deal rerouted Smart from the Grizzlies to the Washington Wizards, he averaged 9.3 points, 2.5 assists, and 1.1 steals in 18.7 minutes across 15 games.
In the nation's capital, his leadership went towards aiding a young nucleus of Bub Carrington, Bilal Coulibaly, Kyshawn George, and the second-overall pick in the 2024 NBA Draft, Alex Sarr.
In a second stint with the Celtics, Smart could help Jaylen Brown guide the team through a season likely lacking Tatum. He could also aid the development of Baylor Scheierman and any rookies brought aboard. Boston has picks 28 and 32 in this year's draft.
If Jrue Holiday gets traded and Payton Pritchard slides into the starting lineup, the Celtics must address their lack of guard depth. Smart can flank Pritchard or Derrick White, bolstering Boston's backcourt.
Bringing back a fan favorite would help ease the sting of a season where title contention may prove unrealistic. It's also a practical decision financially. Plus, it fortifies what may become a position of need for the Celtics.