Marcus Smart is likely to take the $6.1 million qualifying offer to re-sign with the Boston Celtics.

The decision would allow Smart to become an unrestricted free agent in 2019.

Smart has found the restricted free agent market tepid with teams lacking cap space. Teams have also been fearful that the Celtics would match an offer sheet to Smart.

Smart has reportedly been upset about the Celtics' lack of action addressing his free agency situation this offseason.

The Celtics want to avoid starting the repeater tax clock sooner than they absolutely have to given their long-term outlook.