Why BOSTON does it: The Celtics would shed major salary through this deal. It would not only get them under the luxury tax but also add flexibility in the upcoming free agency period to retool around Brown/Tatum while still being able to resign Evan Fournier through his Bird rights. A familiar face in Horford would also help revitalize their defense as it would provide them with more length inside and Brown/Tatum could slide down to their natural positions at the 2/3. Throw in the fact that they’d be getting rid of Kemba, and they’d no longer have a liability at point guard either. Yes, losing Smart hurts, but he's also entering the last year of his deal and I'm not sure Boston would (or should) want to commit to him long-term - especially at the price he might command in free agency (15-20 million). Lastly this also helps them build toward the future as they'd receive a protected first-rounder from OKC in 2023.

• OKC finds a starting ground to get the ball rolling around Shai with Kemba and Smart. Although still hampered by his knee injury and being a liability on defense, Kemba provides instant offense and something for OKC's fans to get excited about alongside Shai and the impending early first-round pick they have this upcoming summer. Throw in the fact that Marcus Smart can help them start to build an identity on defense and Romeo Langford has flashed some upside there as well. This will come at the expense of paying more toward their cap but realistically they won't be a suitor for any big names in free agency as is. And yes, giving up a future, protected first-rounder could hurt - but this is just one of the many picks they have hoarded through the past few off-seasons. And also who knows - in two years time this team could be in a far better position than they currently are at the cellar of the Western Conference.