[Scotto] There’s a school of thought from some that Brooklyn could get under the luxury tax by moving both Durant and Irving. While Joe Tsai has clearly shown a willingness to pay the luxury tax for a championship-contending team, it may appeal less to him it's merely a playoff calibre team.

I don’t think deep down in their hearts within the organization that the Nets want to move Durant. That’s why the asking price is so exorbitant.

Jaylen Brown would represent, in my opinion, as of now, the best individual player that they could potentially get back for Kevin Durant. Brown could be an All-Star player for the next seven years. From Boston’s perspective, Derrick White is expendable following the trade to acquire Malcolm Brogdon. Nets general manager Sean Marks has long been a fan of Marcus Smart from afar, according to league sources. I’d also say Grant Williams and Payton Pritchard would appeal more from their salaries compared to White and given their ages and upside. Ime Udoka also enjoyed coaching Durant in Brooklyn.

https://hoopshype.com/lists/nets-celtics-rumors-kevin-durant-kyrie-irving-jaylen-brown-marcus-smart-grant-williams/