The Cleveland Cavaliers are reportedly keen on retaining unpredictable two guard J.R. Smith, but they would not want to "fully commit" to the inconsistent shooter because of the team's bloated salary and luxury tax obligations, as per The Score.

Like Us on Facebook

The 29-year-old Smith is currently one of a few free agents left in the market and no team had shown interest in giving the 2004 first round pick any offers for his services.

After spending too much this summer on max deals for LeBron James and Kevin Love, the Cavs are currently over the cap space while the team also wants to retain Tristan Thompson and Matthew Dellavedova, both of which now required a higher compensation than last season.

The Cleveland Plain Dealer's Terry Pluto indicated that the most that Cleveland could give Smith would be a $3.4 million mid-level exception, but the tax that would come with it amounts to more than $10 million. It is more or less the same situation that is making the negotiations with Thompson and Dellavedova stall, as noted by NBC Sports' Pro Basketball Talk.

The former St. Benedict's Prep standout was set to receive $6.4 million from the Cavs this coming season, but he opted out of it hoping to receive a bigger pay from any franchise. His gamble did not pay off as no one aside from Dan Gilbert wants him on their team.

Pluto said that it would have been wiser if Smith simply opted in his current contract. Then he should just play well and help LeBron win his much-coveted championship for Cleveland next postseason just in time to become a valuable target for a lot of teams in the super-abundant summer of 2016.

But now, Smith would just have to be satisfied to play at less than half of his supposed salary. Or to be content in having the chance to play at all.

Last season, Smith averaged 12.7 points, 3.5 rebounds, and 2.5 assists in almost 32 minutes of playing time per night. He started in 45 of 46 games for the Cavs and shot a decent 39 percent from three-point territory.

His game descended in the 2015 NBA Finals against the Golden State Warriors where he was virtually a no-show, although he played a key role in Cleveland's conquest of the Atlanta Hawks during the East Finals.

TagsNBA 2015, NBA news, NBA News 2015, NBA rumors, NBA Rumors 2015, J.R. Smith, cleveland cavaliers