The Boston Celtics are heading into a pivotal offseason. There's no hiding the fact that they have some difficult choices to make, especially with the looming threat of steep luxury tax penalties if they don't adjust their payroll.

Some of the teams that are expected to be very active in the offseason are last year's champions, the Celtics, and potentially the Kings are they look to rebuild their roster from a frustrating finish this year that saw them move on from star De'Aaron Fox.