I assuming James is staying, and by one site I looked at the cap is going to be roughly 92 million. In 2015 the cap was 70 million and the Cavs spent just shy of 106 million. This is crazy complicated so please just assume sign and trades if the bird rights and other stuff is wrong. So for 2016 I am going to keep the Cavs roughly 35 million over the cap and they already have 103 million in money going out. So just assuming 25 million to play with.
Offer the max to Durant, 25 million, this depends on Lebron or Durant agreeing to play the 4. After Durant signs trade Kevin Love for draft picks, the Celtics were interested last year and I am sure you could get them to bite or someone. So add 26 million with Durant and a bump for Lerbon since he will want to be the highest paid player and minus 21.5 million for Love. So roughly 21 million left. Sign Etwaun Moore I am guessing about 6 million to get this done, he would be a great combo guard and floor spacer, sign Ian Mahimi, guessing it would take about 11 million a year to get him and I would start him over Thompson, and sign Darrell Arthur for defense and an energy guy off the bench. This is the dream scenario and none of these bench players can get their own shots, but with Kyrie, Durant and James I would assume one of them would be on the court at all times.
The more realistic scenario is take that 25 million and go get Jeremy Lin, Noah, and Kent Bazemore. Buyout or hope Smith opps out and make another run at it.
Please don't kill me if I did this is wrong, I don't know the cap at all and I was bored and thought this would be fun and by time I realized it sucked I was almost done.