Assuming Boston keeps its eight highest-paid players, all of whom were regular parts of their playoff rotation, they are likely to be a luxury taxpayer next season. They are already heading into the offseason with $8.3 million over the luxury tax with 14 players under contract. That is before factoring in them signing the 53rd overall selection and using the mid-level exception to add a role player. That could push their projected luxury tax payment to the $20-25 million range.