NBA Offseason Guide 2022 - How the Dallas Mavericks should approach the offseason

The first four months of the Dallas Mavericks' season were an evaluation period for new general manager Nico Harrison and coach Jason Kidd on which players fit around superstar guard Luka Doncic.

What they learned was despite a 32-23 record at the NBA trade deadline, the Mavericks were a .500 team with Kristaps Porzingis on the floor. A third straight first-round exit was likely inevitable if Dallas stayed conservative during trade season.

Out went Porzingis and in came two veteran role players, Spencer Dinwiddie and Davis Bertans. The trade not only gave the Mavericks additional depth, but by breaking up Porzingis' contract into two players, future financial flexibility.

The Mavericks finished the season with a 20-7 record, second to only the Boston Celtics. Per ESPN Stats & Information research, Dallas went an NBA-best 11-2 in clutch-time performances with a point differential of plus-43.

MORE: Where Dallas ranks in ESPN's Future Power Rankings

Roster status: A top-six team in the West — but should they rely on roster continuity?

The offseason presents another opportunity for Harrison to reshape the roster around Doncic, or rely on the same group of players that lost to the Golden State Warriors in the Western Conference finals.

Dallas has 14 players under contract but will face the reality that constructing a top-four team in the West will come at a price. For the first time since their 2010-11 championship season, the Mavs are a luxury tax team.

The cost to keep this roster together could exceed $240 million (salary and tax penalty) when factoring in unrestricted free agent Jalen Brunson. The former second-round pick will be one of the top available guards this offseason.

Despite a projected high payroll, there are