The Celtics are reportedly "setting the price at a first-round pick along with whatever reduced salary comes back in the deal."

The team is well into the league's dreaded second apron, which limits the Celtics' ability to make transactions and could see their 2033 first-rounder frozen if they don't find a way out of it.

The Mavericks are in dire need of a point guard with Irving out due to injury, and they could spare a few useful depth pieces in a potential trade with the Celtics.