After everything the Boston Celtics did this past season, it turned into a gap year after all. Everything they went through and accomplished is now information for Brad Stevens and his front office to process as they make decisions for next season.  There will be a lot of analysis of what those options are for Boston, but let’s start with a big overview to get you set for the offseason. Let’s go through everything to set the stage for them this summer.  The Money Expected Salary : $188 million Tax Line : $201 million First Apron : $209 million Second Apron : $222 million The expected salary is the total of all the guaranteed contracts, including re-signing all of the players on team options. If the Celtics sign a free agent (or re-sign Nikola Vučević ), that salary will be added to the $188 million. If the Celtics decline team options on a player, that number will be removed from the $188 million. If the Celtics keep their first round pick and sign him, that will be added to the $188 million.…