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He wouldn't have to petition for a new number if he was leaving Cleveland. Plus, #23 is retired in Chicago and Miami.

I say f*ck him.

Here's the plan:

Step1.)Retain Lee's Bird Rights and retain the MLE.
Step2.)Sign Joe Johnson.
Step3.)Sign and trade Lee for Bosh + Calderon - we would still be under the cap so the salaries would not need to match. Toronto gets All-Star player in return for losing Bosh (better than nothing) and gets huge cap relief by getting rid of Calderon (they want to move his salary)
Step4.)Trade Curry's expiring contract to New Orleans for Emeka Okafur (huge cap relief for Hornets)
Step5.)Use MLE to resign TMac + other players (preferably a backup big and another shooter)

SF-Gallo or Chandler

w/ TMac, Douglas, and Gallo or Chandler off the bench.

And beat Lebron in the Conferance Finals next year!!