This offseason is going to be massively important and expensive. Harden is obviously the top priority. If he is unwilling to resign I think they'll try to negotiate a sign and trade to the Rockets even if it's just for a TPE.

Assuming Harden resigns they'll have very limited money to spend. This means resigning Reed, McDaniels, and Niang will be important.

If able to keep all 3 I think Mo Wagner would be a great backup big for them. He doesn't provide a defensive presence but his offensive game has given the Magic sparks at time over the past 2 years. Coming off the bench for a title contender would help boost his career length more than on a rebuilding team.

After that I'd suggest going after a vet wing like TJ Warren. He'll be on the minimum again and the upside is high. Others to consider instead are players like Troy Brown Jr, Yuta, and Oshae Brissett. All have some size and offensive abilities. They'll likely keep a spot for a rookie somewhere.