Examining the Celtics’ options as Kings reportedly prepare offer for Marcus Smart

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LAS VEGAS -- There may not be a lot of money available in free agency this summer, but it just takes one team to put the pressure on the Celtics when it comes to retaining Marcus Smart. Just three teams in the NBA have significant salary cap room (Hawks, Kings, Bulls), and it appears the Sacramento Kings are poised to make Marcus Smart an offer, according to a report from A. Sherrod Blakely of NBC Sports Boston.

The Kings attempted to sign another restricted free agent (Zach LaVine) to a four-year, $78 million offer sheet earlier this week, but the Chicago Bulls matched that deal on Sunday. Sacramento still has nearly $20 million in salary cap room as of Monday night, and the Kings have turned their eyes to one of the best names left on the market in the 24-year-old guard. So what’s next for Smart and the Celtics in the situation if the Kings offer becomes a reality? Let’s walk through the process and the factors that will come into play.

What would the offer look like from Sacramento?