Sources said yesterday the Celtics are one of 14 NBA teams below the luxury tax level for this past season.

That means the sad Celtics summer of 2002 never had to happen the way it did.

Expecting a luxury tax threshold of $50-51 million (it turned out to be $52.9 million), then-owner Paul Gaston instructed the club to hold the line on salaries.

General manager Chris Wallace thus was prohibited from offering Rodney Rogers more than the veteran minimum, despite the wishes of coach Jim O'Brien to keep together the core of a team that went to the Eastern Conference finals.

Unable to keep Rogers, who ultimately went to the New Jersey Nets for a portion of their mid-level exception, Wallace's choices were to do nothing, trade for Austin Croshere or trade for Vin Baker.

The rest is financial history.