The Miami Heat have been busy this offseason, highlighted by the addition of Norman Powell via a three-team trade. That deal left Miami with just one roster spot available. However, they are now right up against the $187.895 million luxury tax threshold, being unable to add another veteran minimum contract without stepping into tax territory.Despite the limitation, Miami’s front office is still looking at ways to improve the roster. One option they are exploring is reuniting with a familiar face, Precious Achuiwa.“The Miami Heat are looking to their past as a potential answer for a current question,” Ira Winderman reported. “In this case, the Heat have been in ongoing discussions with Precious Achiuwa, the team’s 2020 first-round pick, about a possible spot in the team’s power rotation, which is particularly limited at center.”Right now, Miami has Bam Adebayo and rookie Kel’el Ware as their only centers, creating a lack of depth at the position. Achiuwa, at 6-foot-9, could be the answer to this problem as he has the flexibility to play both power forward and center while defending multiple positions.Last season, Achiuwa’s numbers dipped slightly as he averaged 6.6 points and 5.6 rebounds per game. Still, he proved to be dependable, especially when stepping into a starting role for the New York Knicks while Julius Randle and Mitchell Robinson dealt with injuries.The Heat are not planning to cross the luxury tax threshold to bring him back. Instead, they are considering waiving guard Terry Rozier, who is owed $24.9 million this coming season, to free up salary space.Achiuwa, currently a free agent, last signed a one-year deal worth $6 million. Miami would likely view him as an affordable and practical option to strengthen their rotation.Miami Heat could part ways a different high-salaried playerThe Los Angeles Lakers have had a busy offseason, building a stronger roster around Luka Doncic and LeBron James. With Deandre Ayton and Marcus Smart now on board, the team is also emerging as a possible landing spot for Andrew Wiggins.“Wiggins, 30, will earn $28.2 million this season and holds a $30.2 million player option for 2026-27. I wouldn't have classified him as a potential purple-and-gold target before Dončić's long-term future was secured, but things are different now,” Marc Stein wrote.NBACentral @TheDunkCentralLINKThe Lakers are interested in a two-way wing like Andrew Wiggins, per @TheSteinLine “Wiggins, 30, will earn $28.2 million this season and holds a $30.2 million player option for 2026-27. I wouldn't have classified him as a potential purple-and-gold target before Dončić'sThe Lakers are expected to make a decision on pursuing Wiggins only after the Miami Heat clarifies their own salary cap situation. If Miami cannot move Terry Rozier, they might decide to part ways with Wiggins in order to reduce their payroll and free up space.