The 76ers are among the teams that could team up with the Nets in a trade before the deadline

The The Brooklyn Nets sit at an NBA-best $15.2 million in cap space before the trade deadline. After a busy offseason, the rebuilding crew remains open for business as a dumping ground for unwanted contracts.

The Philadelphia 76ers are among the teams that the Nets could come together on a deal before February 5th.

“Based on (the 76ers’) recent history of trading to get under the luxury tax threshold, there is an expectation that they will make at least one trade before the Feb. 5 deadline,” wrote Keith Pompey of the Philadelphia Inquirer. “The Sixers are $7 million over the threshold to avoid taxation. They are also about $1 million away from being the first team and facing fines.”

Avoiding taxes won’t be easy for the 76ers. They have six players making more than $7 million: Joel Embiid ($55.2 million), Paul George ($54.1 million), Tyrese Maxey ($38 million), VJ Edgecomb ($11.1 million), Quentin Grimes ($8.7 million) and Kelly Oubre ($8.4 million).

The Nets’ capacity could be the deadline for the 76ers, others

Of those, Oubre is the only credible trade candidate in a cost-cutting move. However, the 76ers will be hesitant to part with the power forward, who is averaging 14.6 points on .490/.380/.733 shooting in 22 appearances this season. Philadelphia could work out a trade with three teams where they would get assets and another unwanted contract, which could be redirected to Brooklyn.

Andre Drummond is more likely salary dump candidate. The veterans center has a $5 million expiring contract. The 76ers could package Drummond’s draft compensation and a pair of minimum contracts to get them into the Nets’ cap space. However, that would leave Philadelphia with several open roster spots and a need at backup center.

Daryl Morey could fill open spots by signing free agents to prorated minimum contracts. The 76ers could use one of their open roster spots at another center. Otherwise, they would have to rely on Adem Bona, Jomie Broom and Dominic Barlow to fill minutes behind Joel Embiid.

The Orlando Magic are another team to watch regarding a cost-cutting move that could include Brooklyn. They are $5.6 million over the luxury tax cap and have two players on expiring, mid-sized contracts — Tyus Jones ($7 million) and Jett Howard ($5.5 million) — who are not integral. Howard’s father, Juwan, is an assistant coach with the Nets.

The Toronto Raptors, Denver Nuggets and Phoenix Suns could also partner with Brooklyn in trade. Each is less than $1 million above the tax line and should be motivated to get below it. Each season, half of the NBA’s luxury tax collection is split evenly among the teams that do not pay the tax.