The NBA Finals have not yet begun, but the offseason for the 26 teams out of the Playoffs at the moment has already come into quick focus.
It is expected to be a very busy offseason around the league with several big-name players agitating for a move, several teams looking to reset themselves, and even some others looking to push their chips into the center to improve quickly and take advantage of a potential championship window.
With a fairly deep draft, there is expected to be a lot of movement throughout the league in one direction or the other.
The Orlando Magic have already promised they will be aggressive this offseason. They have promised to make moves with a "win-now" lens and are seemingly unsatisfied with their second straight first-round exit.
Everyone has been feverishly trying to put together trades for players throughout the league -- whether it is a big deal to bring Trae Young to Orlando, something more manageable that brings in a player like Anfernee Simons, or even something smaller involving Collin Sexton or Austin Reeves. The trade options seem well spent.
But the Magic are dancing around something carefully, too. They will be above the luxury tax line next year and likely dancing around the first apron throughout the year.
Everything the Magic are going to try to do must dance around this cap reality. And so everyone's biggest wishes have to confront this reality.
Orlando is not merely looking to improve its roster. It is also looking to manage its cap and keep its payroll under control -- both for this year and next year when Paolo Banchero's extension kicks in for the 2027 season and his estimated $50 million starting salary (assuming he makes All-NBA next season).
It is why the reports of a long-standing Magic target probably will not cause much of a ripple for the team.
Brian Lewis of the New York Post reported the Brooklyn Nets are indeed open for business to move Cameron Johnson and one of their many picks to move up into the Lottery in this draft -- Brooklyn currently holds four picks in teh first round.
Johnson has long been a fan-favorite target for Magic fans because of his size and shooting ability. He averaged 18.8 points per game last year and shot 39.0 percent from three last year. He is a career 39.2 percent shooter.
Johnson has long been viewed as the perfect shooter to bring to the Magic, someone with the size the Magic like to play multiple positions and excellent three-point credentials.
It is impossible not to see how those skills would mesh with the Magic. And Magic fans have had their eye on him. Not that Orlando has the lottery pick that the Nets appear to be looking for to get him.
But this is where you have to put water on the fire.
While the Magic have the assets to get a player like Johnson and his surprisingly affordable $20.5 million salary for the 2026 season, they have to ask themselves if this is the right use of this resource.
Johnson is a 6-foot-8 forward. If the Magic were to acquire him, they would have to slot him as their sixth man. He is not starting over Paolo Banchero or Franz Wagner.
Orlando is watching every penny right now with a guaranteed payroll that is over the luxury tax line and roughly $20 million below the first apron line (with $11 million pending for Moe Wagner's team option). The Magic not only must add to their roster, but they must do so while stretching every dollar to their advantage.
That was often the criticism of Jonathan Isaac and his $25 million salary for the past season. The Magic were not getting a lot of offensive production from him as he struggled throughout the season. His salary drops to $15 million, roughly 10 percent of next year's salary cap. But the Magic surely want more production and bang for their buck.
Acquiring a player at that salary to come off the bench is not an efficient use of resources. Especially when the Magic are trying to stay under the first apron.
That is likely the reason the Magic are not looking to acquire a big salary player like Trae Young, LaMelo Ball or Darius Garland. To acquire those players would cost one of the Magic's core players, a move the Magic are not likely ready to make.
It is also the thing that could put the acquisition of a player like Anfernee Simons in jeopardy.
To be sure, though, the Magic must make moves this offseason. Jeff Weltman has already noted that he is essentially going to be exchanging contracts with many of the Magic's players slotted into movable salary amounts. Orlando still has plenty of mobility.
But the Magic must still be careful with the opportunities they pursue. And they have to be smart about how they distribute their money.