How the Cavaliers can complete perfect offseason in bold new trade proposal

The Cavaliers are poised to make a big splash this offseason.
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Although the Cleveland Cavaliers have hired the next head coach and reached an extension agreement with Donovan Mitchell, they have been absent from the headlining news this offseason.

After Cleveland's immediate moves on day one of free agency last summer, the Cavs have taken a methodical approach. Despite trade rumors and possibly misinformed reports regarding Darius Garland's preferred path forward, the Cavaliers have stayed patient and committed to their roster. Still, any onlooker can recognize a clear need for substantial upgrades in the rotation, especially on the wing. Though Max Strus became a staple in Cavaliers basketball last summer, his undersized frame and Isaac Okoro's inconsistent offense has left the Cavs' forward depth lacking.

As free agents accept deals and the trade market quiets down, the Cavaliers appear ready to make their big splash of the summer. In a recent video, ESPN insider Bobby Marks suggested that Isaac Okoro's time in Cleveland is coming to an end via sign-and-trade. Coinciding with his report, the Cavs were linked to two Brooklyn Nets forwards, Cameron Johnson and Dorian Finney-Smith, by Zach Lowe of ESPN. Cleveland's interest in both wings goes back to the last trade deadline, adding credence to Lowe's suggestion.

Brooklyn's interest in Okoro has not been reported, but as a young defensive wing with constant offensive growth each season, the fit for a rebuilding Nets squad is clear. Okoro can establish a defensive culture alongside offensive powerhouse Cam Thomas. With Okoro and Nic Claxton anchoring the defense, the Nets can begin a promising rebuild with control over their own draft picks again thanks to a savvy earlier move with the Houston Rockets.

If the Cavaliers target either wing, the younger and more talented shooter Cam Johnson will likely be the first choice. Making the deal work in a sign-and-trade, though, gets complicated and could cost the Cavs more than just Okoro.

The restrictions in an Okoro sign-and-trade

If the Cavaliers dealt Okoro for Dorian Finney-Smith, the path to acquire DFS is much simpler than Johnson. Next season, Johnson is owed roughly $23 million dollars while Finney-Smith's contract is set at just under $15 million. Cleveland has only $5 million of space before they cross the first apron of the luxury tax, placing heavy restrictions on the front office moving forward.

Should the Cavs attempt to curtail the luxury tax this summer before Evan Mobley's incoming extension kicks in, they cannot bring on more than $5 million over Okoro's $11.8 million qualifying offer that currently sits on their cap hold. Also, the 23-year-old Okoro would likely not warrant an equal contract to Johnson. This means that adding Cam Johnson requires more salary exiting Cleveland than entering, but the Cavs cannot pile on extra salary to Okoro in a sign-and-trade.

In a basic sense, sign-and-trades must be an isolated transaction. If a team hopes to bring player X onto their roster by dealing their own pending free agent in a sign-and-trade, they must be able to absorb that incoming salary without tacking on additional players outgoing. As always, there are pathways to sidestep the pitfalls of trade negotiations.

How, then, can the Cavaliers acquire Cam Johnson and stay below the luxury tax threshold? With some clever work, this framework could function as a starting point.