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According to ESPN's Adrian Wojnarowski, the Celtics have acquired Bol Bol and PJ Dozier in a three-team deal that sends Juancho Hernangomez to the Spurs and Bryn Forbes to the Nuggets. San Antonio will also get a 2028 second-round pick from Denver.

Dozier played six games with the Celtics while on a two-way contract during the 2018-19 campaign. This season, in 18 games, he's averaging 5.4 points and 3.5 rebounds in 18 minutes of floor time. Unfortunately, he tore the ACL in his left knee in late November and is out for the season. 

Dozier's earning $1.9 million in the last year of a three-year contract. If Boston keeps him for the rest of the season, it will have his full Bird rights.

Bol is about to undergo foot surgery that will sideline him for two to three months. The seven-foot-two center possesses an enticing combination of shooting touch and mobility at his size, but it's yet to translate to meaningful production. Bol's making $2.1 million this season; after that, the Celtics can extend him a $2.7 million qualifying offer that will make him a restricted free agent and thus easier to retain.

As for Hernangomez, by trading him, the Celtics move off his $7 million contract, meaning they're closer to avoiding the luxury tax. It's fair to question whether they would have been better off having his deal to utilize in a trade for a heftier return, but keep in mind that Boston has a $17.1 million trade exception at its disposal. That came courtesy of the sign-and-trade that sent Evan Fournier to the Knicks, and even if the Celtics don't use all of it, they could absorb a contract in that neighborhood, which, for a team over the tax, is made more palatable by getting Hernangomez's deal off their books. 

Considering 55 games into the season, Boston is 10th in the Eastern Conference, whether it's utilizing the Fournier TPE or making an even more substantial move by using a contract such as Al Horford's, that's more likely to happen over the summer than between now and the Feb. 10 trade deadline. 

While this is a fluid situation, the Celtics will probably continue working towards getting under the tax, which would point to trading Dennis Schroder's expiring $5.9 million contract and positioning themselves to take a significant swing this offseason.

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