zoya's on the right track, but I am dead set getting Kemba off the books at this year's draft.
The 2022 salary numbers pretty much dictate that, if they are intent on re-signing Fournier. Since it's been reported that the Celtics are interested in trading for Bradley Beal, a high volume shooter, the only way they could do that is to either trade Kemba OR SIGN & TRADE Fournier + either Nesmith or Langford + one more player. There's just too much salary on the books. Kemba + one of Nesmith or Langford + Two 1rst Round Picks is a reasonable offer for Beal IF he wants to come here, but he uses a lot of shots. The alternative is Fournier + one of Langford or Nesmith but if you start adding picks the depth goes to hell.
Realistically, with 2022 salaries, and NO KEMBA, Celtics are at 120,412,697 WITHOUT KEMBA and without their 2021 1rst and 2nd Round picks. Beal makes like 2.3 million less than Kemba (without trade kicker).
3,661,976 Rob Williams
9,720,900 Tristan Thompson (will he back-up Rob, this is strictly a personality issue since Williams is clearly better)
1,669,178 Tacko Fall (if given a roster spot, which I think he deserves)
28,103,500 Jayson Tatum
2,617,800 Grant Williams (dead weight at this point)
TBD (estimated at 2.5 Million) Luke Kornet - he's a Free Agent, but I like him better than Thompson or Grant Williams
25,312,500 Jaylen Brown
3,631,200 Aaron Nesmith
20,000,000 Evan Fourner (estimated, if he's re-signed as a Free Agent) - can also play SF
3,804,360 Romeo Langford
1,782,621 Carsen Edwards (his whole career is dependent on his ability to make 3's, he is not a PG)
14,339,285 Marcus Smart
2,137,440 Payton Prtichard
Waived Player Salaries
1,039,080 Guerschon Yabusele
92,857 Demetrius Jackson
The above is 120,412,697 for 13 players without Kemba. If you could someone add Beal and make Fournier the backup for Brown and Beal that would be better than keeping Kemba since shifting Smart to PG and adding Beal (4 inches taller than Kemba) improves the defense immeasurably. I think they really need to move Kemba if they have any aspirations of going deep in the playoffs. There just isn't enough solid defense elsewhere to make up for his short comings. Kemba is a nice offensive player but useless on defense.