• J.R Smith - NBA Trade Rumors

J.R Smith - NBA Trade Rumors (Photo : Getty Images)

In a surprising twist, the defending champion Cleveland Cavaliers is one of the last teams to complete their roster.

Usually, the champions would subscribe to the "if it ain't broke, don't fix it" adage and try to retain all of their players. However, right off the bat, the Cavs knew they were not keeping Timofey Mozgov or even Matthew Dellavedova.

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According to Basketball Insiders Steve Kyler, JR Smith has already been offered $10 million by the Cavs.

"League sources said that Smith and his camp were not overly concerned about reaching a deal, with a belief that the Cavs have put a multi-year offer in the $10 million per year neighborhood on the table weeks ago. They added that Smith and his advisors have been looking for a slightly bigger offer and that waiting things out was simply about leverage and trying to get a slightly better deal," Kyler wrote.

The Cavs seem reluctant to make the offer though. The impasse with JR Smith was caused by various factors. Winning the championship could be interpreted in two different ways. One could say it places pressure on Cavaliers owner Dan Gilbert, but it could also be argued that the team has accomplished their mission for the city.

While Gilbert has proclaimed that he is willing to spend to win and defend the title, they already have the most expensive payroll in the league and are far beyond luxury tax territory. According to King James Gospel, "owner Dan Gilbert will have to pay an additional $3.75 for every dollar Smith is paid. His deal for one year would cost Gilbert around $43 million, as opposed to the $15 that Smith would be paid at his requested rate."

There is a sense that the Cavs may not be able to win the title again after the Golden State Warriors acquired Kevin Durant. They only won by four points and the Warriors just added the best player in the league not named LeBron James. All other teams, including the Cavs, saw their odds of winning drop right after the announcement. If Gilbert feels that their chances to defend the title are slim, spending a fortune on the luxury tax may not be worth it.

Another possible reason is that the Cavs have discovered some cheaper alternatives. Jordan McRae was the Summer League sensation and he plays the same position as JR.

Speaking of positions, the Cavs also need to address their lack of a center. While that may be the least important position in the NBA now, the Cavs still need a rim protector.

With limited options, Quenton Albertie of King James Gospel suggested that the Cavs take a chance on Josh Smith. Smith is not a center, but Albertie argued that "J Smoove" is a "proven rim protector."

"Smith is a nominal center who can play in the middle of the paint. With his quick hands and feet he's able to jump passing lanes or front bigger centers effectively," Albertie said.

The Cavs took a risk on JR Smith when no other team would and won. Now, they have to pay up, or they could take another risk with Josh Smith. Not too enticing options for the Cavs but they are still, by far, the Eastern Conference favorites.