Draft night moves set up Mavericks to re-sign superstar

The Mavericks  turned Davis Bertans' unwanted contract and the No. 10 pick into the No. 12 pick (center Dereck Lively II), the No. 24 pick (forward Olivier-Maxence Prosper) and Sacramento Kings center Richaun Holmes. While the Mavericks added talent for the future -- or potential trade chips -- they also cleared cap space for this year.

Dallas is locked into Holmes for one more year than Bertans, but it would rather have the cap room this summer. That's because Kyrie Irving is their top priority, as well as using the mid-level exception and staying under the luxury tax.

Mavs owner Mark Cuban lost Jalen Brunson to the Knicks last summer after failing to extend him during the season. As a result, they're making a clear, public push to bring back Irving, whom they acquired in a trade with the Brooklyn Nets in February.

Does that mean they're willing to give Irving a maximum contract? That would be a five-year deal for just over $270 million or a four-year deal worth about $213 million. That's more than any other team can offer.

There's two questions. First, is there another team that will offer Irving four years and $200 million besides Dallas? Second, would Irving accept less than his maximum on general principle? Bleacher Report's Eric Pincus reported that Irving had a "handshake deal" with Dallas for a max deal, which would come in the form of a "3+1" (a three-year contract with a player option for the fourth year, which is what star Luka Doncic has left).

Why are the numbers important? Because if Dallas can stay below the luxury tax threshold, it will have access to the taxpayer mid-level exception of $12.4 million. If the Mavericks go over, they're limited to the non-taxpayer exception of $5 million, a huge difference when it comes to attracting free agents.

There's other mechanisms to stay under the tax, such as releasing Reggie Bullock and his non-guaranteed salary. But the Mavericks are set up to keep Irving and also add another quality veteran. While nothing involving Kyrie Irving is predictable, Dallas is in the best position possible to bring him back.