Analysis: Danny Ainge dishes on Marcus Smart's free agency, LeBron leaving East and looming luxury tax

LAS VEGAS -- Danny Ainge held court with reporters on Wednesday morning for the first time since the NBA free agency period opened up. The president of basketball operations offered updates on the team's plans for free agency, how the luxury tax will factor into Boston's future and what the departure of LeBron James to the Western Conference means for the Celtics. A look at a few of his more notable comments and what takeaways can be taken from them.

Ainge on Marcus Smart and the C's free agency plans: "There are guys that we’re looking. We’re all here watching all the teams play in the Summer League, watching different guys work out. But our priority remains the same. Our priority is still Marcus in free agency, and that’s where we are.”

BSJ Analysis: This should come as no surprise given the crowdedness of the C's roster and quality of players left available in free agency.

The Celtics hold all the cards with Smart and don't think that another team will step up and give an offer that they are unwilling to match. With that said, the C's will probably wait to make any other additions to the roster until they figure out what the eventual price tag will be with Smart. That number will impact how much the Celtics' are willing to spend elsewhere since a multi-year deal with Smart will eliminate the team's ability to stay out of the luxury tax for next season. Once the team knows what the answer is with Smart, other roster decisions become a lot easier. Of course, it may be awhile until that happens.

Ainge on the impact of LeBron James leaving the Eastern Conference for the Lakers: "What do I care about the Eastern Conference? I don’t really care about that. We’re trying to win championships, and you still have to play LeBron. I think that there’s a lot of good teams in the East that get undersold a little bit. I think Washington and Milwaukee’s an up-and-coming team and Toronto was the best team in the conference last year during the regular season, and I think they’re a fantastic team. So, the East is gonna be tough."

BSJ Analysis: It's hard to say 'I don't care' about a guy heading West who had won eight consecutive Eastern Conference titles but this aligns with Boston's big-picture thinking. They don't hang East championship banners at the Garden so while the road to the East finals might be easier, that doesn't mean much unless they close the deal. As far as Ainge's praise for the rest of the East, some of it is valid. The Raptors could never get past LeBron James in the playoffs, but they gave the Celtics fits throughout most of last season (albeit without Gordon Hayward). The Bucks and Pacers improved as well this summer, while it's fair to question just how much better teams like the Wizards and Sixers got given their middle of the road acquisitions. Ainge is pumping their tires because that's the smart thing to do at this time of year.

Ainge on a looming luxury tax bill for future seasons? "We're running a business and trying to win basketball games. It's my job to be fiscally responsible, but we will pay the tax. We plan on being a taxpayer for sure."

BSJ Analysis: There is no way the Celtics will be able to avoid the luxury tax in 2019-20, so that seems to be what Ainge is referring to here. The more intriguing question remains whether the team will be able to dodge it for next season. That will be tough to do if they end up signing Smart to a multi-year deal. Otherwise, Smart accepting his qualifying offer of just over $6 million will keep the door open for the Celtics dodging it for one last season in 2018-19 (they are about $8 million under it now). Ainge does not know yet about whether the Celtics will use the mid-level exception, but that will again be predicated on Smart's status in all likelihood. If the Celtics are going to be a taxpayer anyway, using the mid-level at some point makes a lot more sense, even if it comes midseason once some players are bought out.

Other notable comments from Ainge:  

On keeping a roster spot open for training camp: "Fourteen players give you more options to invite different guys into camp that have a chance to make the team. We may have 15, we may not. It depends on a lot of things."

On re-signing Aron Baynes: "It’s very exciting to have Aron back. He provides a lot of leadership and energy and defense. He’s sort of the backbone of our defense, so we’re excited to have him."

On signing Brad Wanamaker: "Brad is just a complete player. He can score a little. He can run pick-and-rolls. He can defend multiple positions. Tough kid."

On recoveries of Kyrie Irving and Gordon Hayward: "Yeah, doing great. Both of them sound very optimistic and sound healthy, and they’re getting out on the court. Should be playing full-court basketball by the time they get back to Boston sometime in August."

On Jabari Bird's play and future with the team: "I don't know (our plans for him) yet. Jabari has played well. He played well last summer too with us. He’s done really well this summer."