The Boston Celtics are facing tough decisions this offseason, particularly regarding Jrue Holiday and Kristaps Porzingis. While Porzingis, with his expiring contract, could be dealt, he ranks lower on the priority list compared to the significant financial implications of trading Holiday's three-year, $105 million deal. To avoid the second apron in the luxury tax, the Celtics need to trim $20 million from their payroll, leading to discussions about potential trades with teams like the Bulls and Suns. The Celtics might also explore a multi-team deal involving Porzingis and draft picks to maximize savings. With the luxury tax looming, quick decisions are vital for the team.