Former Orlando Magic guard Evan Fournier (10) dribbles the ball during warmups before the game against the Detroit Pistons at Amway Center.  Reinhold Matay-USA TODAY Sports

The Celtics are are finalizing a deal to land shooting guard Evan Fournier from the Magic in exchange for two second-round picks, tweets ESPN’s Adrian Wojnarowski.

If Boston isn’t sending any players to Orlando in return, the Celtics will use part of their $28.6M trade exception to take on Fournier’s expiring contract. Fournier carries a $17.15M cap hit that will be adjusted to $17.45M once the deal is complete, tweets Bobby Marks of ESPN. The increase involves bonuses, as Fournier has incentives for reaching the second round of the playoffs and the conference finals, which are both now considered likely since the Celtics did so last season.

Boston doesn’t have a roster opening, so another move will be necessary before the trade can be finalized. Marks adds that the deal puts the Celtics $1.6M over the luxury tax, so Boston could include a low-priced contract in the trade to address that issue. Orlando would create a $17.15M trade exception if it’s not acquiring any players in the deal.

The trade doesn’t mean Boston has closed the door on potentially picking up Aaron Gordon from the Magic, according to Mark Murphy of The Boston Herald (Twitter link). A source told Murphy that a Fournier deal would be a separate transaction, and the Celtics remain interested in trading a young player and a first-round pick for Gordon.

Fournier, 28, is in his ninth NBA season and his seventh with the Magic. He’s averaging a career-best 19.7 points per game and shooting 38.8% from three-point range.

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