The Philadelphia 76ers were motivated to get under the luxury tax barrier, and decided to act on that motivation by trading away Jared McCain, their prized rookie from last season, to the defending champions from Oklahoma City. 

McCain was acquired for the price of a 2026 first-round selection via Houston, and three second-round selections. 

It's a deal in which both teams get what they want, so let's get into some grades immediately. 

Oklahoma City: A+

The name of the game in Oklahoma City is championships. Plural. McCain, a strong shooter, will aid them in their floor spacing, an element they've occasionally struggled with.

Relinquishing four picks for McCain may seem expensive, but given that he helps solve a major need and gets them closer to another title, it's a small price to pay. 

Plus, McCain had a lot of success as a rookie last year, averaging over 15 points and finding himself in the Rookie of the Year conversation before he got injured. 

Philadelphia: B-

I'm giving the Sixers a solid grade because they achieved what they hoped to achieve in getting under the tax, but do note it's a pity grade. 

Trading away young, cheap pieces, when you have that much money tied up in Joel Embiid and Paul George is just not a position they want to be in, so this is all about the finances, which is both boring and discouraging. 

So, sure, Philly, congrats on avoiding the tax bill, I guess.