When taking a look at Boston’s roster, it is not hard to see what got them to this position. They have a group of players who excel on both sides of the ball and play well in head coach Joe Mazzulla’s system.

When fully healthy, it is unknown how many teams can beat the Celtics in a seven-game series. Furthermore, with stars Jayson Tatum and Jaylen Brown both under 30 years old, the Celtics are well-equipped to compete in the future as well.

This said, all good things must come to an end. Unfortunately for the Celtics, this could happen sooner than some anticipated.

Boston Celtics guard Jrue Holiday reacts after making a three-point basket against the New York Knicks on Oct. 22.

David Butler II-Imagn Images

On Friday, Brian Robb of MassLive.com wrote about the Celtics’ payroll and put things into context. As it stands, the Celtics are “on the hook” for $513 million next season between salaries and tax penalties. This would be an NBA record. Additionally, with Celtics owner Wyc Grousbeck expected to sell the team, Robb questions whether the new owner would be willing to pay this much.

“Boston is currently on the hook for $513 million in combined salary and tax penalties for next season alone,” Robb wrote. “Paying that type of bill would be record breaking for any owner in the NBA history so needless to say, there’s some skepticism across the league that the Celtics new boss will come in willing to foot that bill. Just how much the Celtics will need to trim is the bigger question.”

Naturally, the easy answer would be to trade some players away. However, doing so could greatly jeopardize the team’s chances of competing for more championships. Regardless, there is one player in particular who sticks out as a potential trade candidate, six-time All-Defensive guard Jrue Holiday.

Holiday will turn 35 in June and is in the first year of his four-year, $134.4 million contract extension. While he played a crucial role in Boston’s championship win last season, it is reasonable to see why trading him could be beneficial for the team in the long run – especially if the alternative is a historic $513 million tax/salary bill.

Given Holiday’s impact on both sides of the ball, dealing him would be a risky move for Boston, especially with his value perhaps lower than others on the roster.

“The good news for Boston is that pretty much all their contracts right now are good values outside of perhaps Jrue Holiday so they should be able to field a solid return in the event of cost cutting,” Robb added.

That said, this is one of the decisions they face as a historic financial dilemma stares them down.