"Remember they worked out that complicated sign-and-trade to get him, I don't see him being in play" - Bobby Marks claims Miami Heat won't move 6x All-Star at any cost this offseason

After a tough Game 7 loss to the Boston Celtics, the bruised and battered Miami Heat will move into the off-season.

They have plenty of decisions to make about contract-extensions. P.J. Tucker, Victor Oladipo, Caleb Martin and Dewayne Dedmon are all set to become free-agents. Tyler Herro is also moving into the final year of his contract.

The most glaring of the issues are the contracts of Kyle Lowry and Tyler Herro. 2023 makes Herro eligible for restricted free-agency, should he and the Miami Heat disagree over his rookie-extension.

The numbers that Tyler Herro has put up are remarkable. His Sixth Man of the Year honors puts the Miami Heat in a pickle when it comes to giving Herro a max-contract.

ESPN's NBA front office insider Bobby Marks, in his offseason guide, talked about Kyle Lowry's contract. He believes it won't serve a substantial role in the trading block, stating:

"The Miami Heat now enter the off-season with $136 million in salaries, $13 million below the luxury tax, $97 million of that is tied up with Kyle Lowry, Jimmy Butler and Bam Adebayo are basically untouchable.

"I think Game 7 certainly confirmed that and Jimmy Butler in all his playoffs and what he's been able to do, both guys were, even if they, no offense, sh*t the bed in Game 7, they're untouchable here.

"Lowry has $58 million dollars remaining on his contract. He struggled, he struggled with his health. ... I thought he struggled defensively for this Miami Heat to have a chance. They need a healthy Kyle Lowry, they need a Kyle Lowry that's in shape.

"I don't see Kyle Lowry being in play at all, as far as from a trade standpoint, remember they worked out that complicated sign-and-trade to get him. I don't see him being in play."

The Heat have a $10 million mid-level exception and a $4 million bi-annual exception. They also have a first-round pick in the 2022 NBA draft and +$13 million tax room in the 2022-23 season.

Tyler Herro's performance in the playoffs puts him in a tricky situation with the Miami Heat

Even prior to his injury, Herro's numbers saw a steep fall from the regular-season.

Herro averaged a mere 12.6 points per game, on 40.9-22.9-92.6 shooting splits in the playoffs this year. In the seven minutes he gave the Miami Heat in Game 7, he could only get three shots up, making zero.

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Herro is an exceptional offensive player and has had to, at times, single-handedly dig Miami out of a hole in the regular-season. His progress as a potential All-Star in the upcoming season will work in his favor, but his performances in the post-season do not.

Herro's contract-extension is essentially a $187 million, five-year max-contract.