The Cleveland Cavaliers have already checked off the most important items on their offseason agenda, hiring Kenny Atkinson to be their new head coach and signing Donovan Mitchell and Evan Mobley to big contract extensions. They are not done yet, though. 3-and-D wing Isaac Okoro remains a restricted free agent and figures to be at the center of another important Cavs’ decision.

Cleveland has made Okoro a one-year, $11.83 million qualifying offer, but the front office could be forced into a complicated spot if a long-term deal is not reached. The No. 5 overall selection in the 2020 NBA Draft might be itching to secure a commitment now rather than playing on an expiring contract during the 2024-25 season. The Cavs will likely match any offer Okoro receives, but his future with the franchise is in doubt all the same.

Because the organization is set to enter the luxury tax threshold starting in the 2025-26 campaign, it might be compelled to stay under it for next season. One way to accomplish that financial objective could be through a sign-and-trade revolving around Okoro, as Michael Scotto of HoopsHype notes.

Cavs’ Isaac Okoro dilemma

Cleveland Cavaliers forward Isaac Okoro (35) defends Orlando Magic forward Paolo Banchero (5) during the second half in game five of the first round for the 2024 NBA playoffs at Rocket Mortgage FieldHouse.

Ken Blaze-USA TODAY Sports

Although there is no deal close to being completed, the Brooklyn Nets are interested in acquiring the 23-year-old. In return, Cavaliers president of basketball operations Koby Altman could try to reel in Dorian Finney-Smith. Cameron Johnson could also be an option, but such a scenario would only further amplify Cleveland’s cap quandary. Though, it is always possible that another player like Caris LeVert is moved instead.

Regardless of how the Cavs choose to stay under the luxury tax, a sacrifice will have to be made. Isaac Okoro is a trustworthy defender who has greatly improved his offensive game. He averaged 9.4 points per game while shooting a career-high 39.1 percent from behind the 3-point line last season. There are several teams, both those rebuilding and contending, who could covet his skill set.

And Cleveland may be one of them. While unlikely, the organization could re-sign Okoro to a contract that starts under $10 million, which would keep it out of the danger zone for next year. Koby Altman and the Cavs brass have much to ponder in the coming days and weeks.