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The Celtics have three open roster spots and a pair of two-way slots to fill. Their most pressing need is acquiring a backup center capable of protecting the rim and contributing on the defensive glass.

Not that Boston wants to play four-on-five offensively, but a center that checks those two boxes above means Ime Udoka doesn't need to keep at least one of Robert Williams and Al Horford on the floor at all times or turn to small-ball while pacing those two. That's the primary objective.

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However, with Thomas Bryant turning down the Celtics for the Lakers, who offered him a chance to win the starting center position, per Chris Haynes of Yahoo Sports, it's going to be difficult for Boston to add a player who it trusts at the pivot in the playoffs.

To do so, they might utilize a portion of their $17.1 million trade exception, created by the sign-and-trade that sent Evan Fournier to the Knicks. But with the anticipated signing of Danilo Gallinari once the Spurs finalize his buyout and he clears waivers, the Malcolm Brogdon acquisition, and bringing back Sam Hauser and Luke Kornet, the Celtics are roughly $20 million above the luxury tax line already. That gives them a luxury tax bill of about $45 million.

How much of the NBA's largest TPE they're willing to use is likely tied to whether they part with a rotation player such as Grant Williams ($4.3 million) or Payton Pritchard ($2.2 million) to upgrade the depth behind the Timelord and Horford.

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Another option is trading Derrick White, who's on Boston's books for a cap hit of $16.9 million next season. Going that route would increase the likelihood of the Celtics acquiring a center on a more expensive contract.

Boston could also opt to preserve its rotation and draft capital, which includes three second-round picks next year, by signing one of the remaining free-agent centers. Doing so would mean accepting the blemishes on a player such as Dwight Howard, DeMarcus Cousins, Hassan Whiteside, or Ed Davis.

While the Celtics explore their options at center, such as the free agents above, signing a player from overseas, the G League, or trading for a player like Willy Hernangomez, Alex Len, or Olivier Sarr, filling out their remaining roster spots is more straight forward.

Boston will likely promote Brodric Thomas and Matt Ryan, who were on two-way deals last season. This year's second-round pick, JD Davison, will occupy one of the Celtics' two-way slots, and former Big Ten Sixth Man of the Year Trevion Williams is a candidate for the other.

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Starting with Boston's first Summer League game Saturday against the Heat, Juhann Begarin, a six-foot-five forward who was a 2021 second-round pick, could play his way into a full-time or two-way roster spot.

Begarin produced 11.1 points and 4.2 rebounds for Paris Basketball, which elevated to Pro A, the top division in France, this season. With the need for him to get the necessary minutes to continue developing his game, a two-way spot seems more likely, but it also might be why he spends another year overseas.

The same applies to Yam Madar, who will play for the Israeli National Team against Poland and Estonia this summer.

Former first-round pick Mfiondu Kabengele is another player to keep an eye on at Summer League. The six-foot-nine, 250-pound Kabengele has the size, strength, and mobility to protect the rim, switch onto certain assignments, or at least not need to revert to a deep drop against a player coming off a screen.

He also shot 37.4 percent from beyond the arc in his two years at Florida State, but that was on 1.3 attempts per game. Like what Kabengele is physically capable of providing defensively, his ability to stretch the floor offensively falls into the category of untapped potential.

But if Kabengele, who turns 25 in August, excels at Summer League, he could play his way into a full-time or two-way roster spot with the Celtics or another NBA team.

Further Reading

With Thomas Bryant Off the Board, Here's Who the Celtics Might Add at Center

Celtics Announce Summer League Roster

Celtics Retain Sam Hauser, Addressing Their Need for Another Layer of Forward Depth

Celtics Bring Back Luke Kornet on Two-Year Deal

Celtics Made 2023 NBA Title Favorites After Malcolm Brogdon Trade

Celtics Address Multiple Needs with Malcolm Brogdon Trade

Danilo Gallinari Reportedly Prefers to Join Celtics Upon Clearing Waivers

Should the Celtics Trade Jaylen Brown for Kevin Durant?