Bulls GM Gar Forman must do right by the rebuild and start trading players

Give the Cavaliers’ front office some credit. They have identified the reality of their situation and already have taken action.

Trading Kyle Korver to the Jazz for Alec Burks — and his expiring contract — and two second-round picks was the Cavs announcing, ‘‘It’s tanking time.’’

Are you watching, general manager Gar Forman?

The Bulls head to Detroit on Friday and Houston on Saturday with a 5-17 record. Let’s say big man Lauri Markkanen returns from his sprained right elbow by next week, makes the jump to the next level for the rest of the season and, with big man Bobby Portis (right knee) and point guard Kris Dunn (left knee) hopefully back from their injuries in two weeks, the Bulls manage to play .500 the rest of the way.

That would put them at 30-30 for their last 60 games and leave them with a 35-47 record for the season. As bad as the Eastern Conference remains, the Wizards captured the No. 8 seed last season with a 43-39 record.

The fact that the 4-16 Cavs already have identified their best course of action should be a huge wake-up call for Forman.

The Bulls have disposable assets. Maybe not to the magnitude of Korver, who stretches opposing defense because of his outside shooting, but they have pieces to move. And, in some cases, the sooner the better.

Justin Holiday

The small forward is a career 36 percent three-point shooter. Even after a dismal performance from long range Wednesday against the Bucks (2-for-10), he’s shooting 40 percent from three-point range and is willing to guard the opposing team’s best scorer.

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He’s in many ways a poor man’s Robert Covington, who was a key piece in the trade that sent Jimmy Butler from the Timberwolves to the 76ers.

So where would Holiday best fit? The 76ers, who were rumored to be in on Korver and now need a consolation prize.

Holiday would provide defense and shooting off the bench and also is one of the better locker-room guys in the business. Best of all, he has an expiring contract, so the 76ers could part ways with him after the season.

Robin Lopez

At best, the veteran center would bring back a late second-round pick — and that might be wishful thinking.

What Lopez can provide, however, are size, leadership and a player who doesn’t look at his stats from game to game.

The ideal team for Lopez? How about the Celtics, who lack size and need a bit of a change, considering the mud they seem to be stuck in this season.

Like Holiday, Lopez’s biggest value is that he will be a free agent at the end of the season.

Jabari Parker

The market for the power forward is basically nonexistent right now. The Bulls’ best hope to deal him is for a contending team to lose a scoring forward to injury and get desperate by the trade deadline.

Parker has shown he can score. Unfortunately, that’s about all he does. But because of his team option, he might bring an expiring contract, too, and that is NBA gold.