The Philadelphia 76ers have been playing some of their best basketball of the season recently. With the 2023 NBA trade deadline less than a month away, the Sixers will be one of many teams looking to get upgrades for their roster. They aren't planning to go willy-nilly with moves ahead of the Feb. 9 deadline, though.

The Sixers are preparing for the trade deadline but are keeping their luxury tax bill on their minds as they pursue upgrades, according to Jake Fischer of Yahoo Sports. He names three bench players as potential names in trade talks.

Fischer writes that there is “a financial aspect that may underscore the Sixers’ trade deadline efforts if the right upgrades don’t materialize. This season currently marks Philadelphia’s third straight year as a taxpayer, which would subject the Sixers to pay repeater tax rates on every dollar over the 2023-24 tax threshold. The Sixers are hovering just above this year’s tax line at present, which could put players like Furkan Korkmaz, Matisse Thybulle and Jaden Springer in the trade conversation.”

Currently, the Sixers' luxury tax bill is $1.7 million, according to Spotrac. One move that shows the Sixers have the tax on their mind is their decision to cut both Isaiah Joe and Charles Bassey ahead of the regular season. Moving on from both seldom-used youngsters has given them an additional roster spot but they have not taken advantage of that flexibility yet.

Their tax bill isn't the lone thing on the Sixers' minds as the trade deadline approaches. Fischer does note that they will be “active” in looking for ways to bolster the team. But if spending does get in the way of a trade that would help Philadelphia's title odds in the midst of another legendary season from Joel Embiid, it would be a horrendous decision.