Why Simmons' Smart trade between Warriors, Celtics won't happen

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The Warriors have a few assets at their disposal with which they potentially could significantly upgrade their roster. Any such addition would cost Golden State an absurd amount of money due to luxury tax penalties, but depending on the player in question, such an expenditure might be worth it.

If the Boston Celtics were to make Marcus Smart available via trade, you can be sure the Warriors would come calling. The spirited guard arguably is precisely what they need -- another reliable ballhandler capable of being a member of the closing lineup, and a standout defensive player at that.

Of course, the Celtics wouldn't just give Smart away. He rightfully is valued by Boston, and the Celtics still have championship aspirations after making it to the Eastern Conference finals this past season. Which is why the potential Warriors-Celtics trade The Ringer's Bill Simmons proposed on Monday's episode of the "The Lowe Post" podcast would never happen.

Smart and the No. 14 overall pick in the upcoming 2020 NBA Draft for the second pick? If the Warriors called the Celtics with that proposal, they'd hear a few seconds of laughter and, then, the dial tone.

Why on Earth would the Celtics accept such a trade? Even if they're head over heels for a certain 2020 draft prospect, it's extremely hard to believe that they would view that as a good value proposition. Even if you remove the 14th pick from the equation, it still seems heavily weighted in the Warriors' favor.

Now, granted, if the Celtics do make Smart available -- and perhaps they already have -- it's for financial reasons. With Gordon Hayward all but certain to accept his $34.1 million player option, Boston currently has over $141 million in team salary committed for next season. And that doesn't factor in a lucrative contract extension for Jayson Tatum, who is slated to become a restricted free agent next offseason. Inevitably, the Celtics will have to tighten their belts.

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Smart has two years and nearly $28 million remaining on his contract, which is considerably more than what the No. 2 pick will cost over that same span. Given the severe impact the COVID-19 pandemic has had on league revenues, it is widely expected that most, if not all teams will be looking to cut costs. The Warriors aren't immune to that reality, but it certainly would appear they're better equipped to withstand it than the vast majority of their peers.

So, there is a logical reason as to why the Celtics might consider trading Smart to Golden State. But if the Warriors want him, they're going to have to give up more than that.

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