Ian Mahinmi C 74 3 yrs/$48M 30, Sheldon Mac SG 68 1 yr/$1.31M 24
Vince Carter SF 74 1 yr/$8M 40, Kosta Koufos C 73 1 yr/$8.39M 28
Why it makes sense:
Wizards are a prime example of a team in desperate need of cap space. Trading away Mahinmi makes a lot of sense, because he's a reserve center, yet he's also the fourth-highest earner on the roster.
The top three are tied-up with long-term contracts, so the cap room after the season should be enough to surround them with talented role-players.
Koufos fits the back-up center role perfectly, while Carter can become the reserve small forward/shooting guard veteran that'll keep the team competitive as the starters rest. If both fail they'll be off the books by the end of the season anyway.