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For the upcoming 2017-2018 season, the salary cap will be around $101M and the tax threshold will roughly be $121M. The Raptors will undoubtedly be above the cap and into the tax threshold. Let's assume the Raptors are planning to keep the core of the team with Derozan, Lowry and Ibaka. The 3 combined will make almost 70% of the $121M tax threshold. If this is the case, the Raptors will need to get rid of the following contracts:
Carroll:$14.8M
Joseph: $7.66M
Caboclo: $2.45M
Total Salary: $24.91M to trade
Furthermore, Patterson will also need to go, as he will likely make above $10M per year.
With the roster below (11 players), the team salary will be roughly $124M (already $3M above the tax threshold):
PG: Lowry / Wright / VanVleet
SG: Derozan / Powell
SF: Tucker
PF: Ibaka / Siakam
C: Valanciunas / Poeltl / Bebe
With this roster, the Raptors will need to fill the rest of the team with wings that can shoot threes. 2 players I would possibly target are: Vince Carter and Jodie Meeks.
Let's assume the Raptors can somehow acquire these 2 players by trading the 3 players that I listed and is able to dump the remaining salary to teams that are under the cap. Carter and Meeks will probably combine to make around $12M or less. Once you add these 2 players, the roster will be roughly $135M ($14M above the tax threshold):
PG: Lowry / Wright / VanVleet
SG: Derozan / Powell / Meeks
SF: Tucker / Carter
PF: Ibaka / Siakam
C: Valanciunas / Poeltl / Bebe
As mentioned in the beginning, the Raptors will be above the tax threshold. I think the new roster above can still be competitive in the East, maybe top 4 in the conference. It will still be difficult to beat the Cavs, but the 3pt shooting will definitely help. I think the Raptors will need to assemble a team like this if they plan to bring back Lowry and Ibaka.
Carroll:$14.8M
Joseph: $7.66M
Caboclo: $2.45M
Total Salary: $24.91M to trade
Furthermore, Patterson will also need to go, as he will likely make above $10M per year.
With the roster below (11 players), the team salary will be roughly $124M (already $3M above the tax threshold):
PG: Lowry / Wright / VanVleet
SG: Derozan / Powell
SF: Tucker
PF: Ibaka / Siakam
C: Valanciunas / Poeltl / Bebe
With this roster, the Raptors will need to fill the rest of the team with wings that can shoot threes. 2 players I would possibly target are: Vince Carter and Jodie Meeks.
Let's assume the Raptors can somehow acquire these 2 players by trading the 3 players that I listed and is able to dump the remaining salary to teams that are under the cap. Carter and Meeks will probably combine to make around $12M or less. Once you add these 2 players, the roster will be roughly $135M ($14M above the tax threshold):
PG: Lowry / Wright / VanVleet
SG: Derozan / Powell / Meeks
SF: Tucker / Carter
PF: Ibaka / Siakam
C: Valanciunas / Poeltl / Bebe
As mentioned in the beginning, the Raptors will be above the tax threshold. I think the new roster above can still be competitive in the East, maybe top 4 in the conference. It will still be difficult to beat the Cavs, but the 3pt shooting will definitely help. I think the Raptors will need to assemble a team like this if they plan to bring back Lowry and Ibaka.