The Celtics command a hefty payroll and are well into the luxury tax, but there still are upgrades Boston could use to prepare for a run at an NBA title.

President of basketball operations Brad Stevens made dramatic changes this past offseason when he traded away Marcus Smart and Grant Williams, who seemed like the franchise’s cornerstones. The Celtics acquired Kristaps Porzingis and Jrue Holiday, and Boston signed Jaylen Brown to a historic supermax extension, which Jayson Tatum will be eligible for next offseason.

The Celtics are intact with their current core group but nowhere near perfect. NBA insider Brian Windhorst on Wednesday broke down every team’s roster hole and determined what each team can trade away and how active they could be at the deadline.

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The ESPN analyst determined the Celtics still need a quality rotation player. Windhorst noted how Boston has a $6.2 million trade exception and two first-round picks to deal, but a $220 million payroll, including taxes, would limit how much it can spend. The insider believed it’s “unlikely” Boston would be an active player at the NBA trade deadline.

“The Celtics are a possible player in the buyout market but can’t sign a player who had an original salary of more than $12.4 million as a second apron team,” Windhorst wrote.

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It’s still early to determine who would be a buyout candidate, but P.J. Tucker reportedly is unhappy about his lack of minutes with the Los Angeles Clippers, and he’d be a solid fit around Tatum and Brown.

Payton Pritchard, Sam Hauser and Al Horford are locked-in bench players in the rotation, but another consistent contributor could help put Boston over the top to better its chances of capturing an NBA title.

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