As the busiest week of the NBA offseason draws to a close, the progress of the Orlando Magic finding a trade partner to take Dwight Howard has been slow. The Brooklyn Nets, despite signing Deron Williams for $100 million and taking on $90 million for Joe Johnson in a trade, are hard at work to find a taker for restricted free agent Kris Humphries in a sign-and-trade to make salaries work to complete a deal. The Nets are getting closer, according to CBS Sports's Ken Berger:

Nets "making progress" on finding a third team to take Kris Humphries in a scenario that would send Dwight Howard to Brooklyn, source says.

— Ken Berger (@KBergCBS) July 8, 2012

One possible destination for Humphries is Cleveland, who would get the forward in a sign-and-trade arrangement, source says.

— Ken Berger (@KBergCBS) July 8, 2012

If the Nets are able to unload Kris Humphries's salary on the Cavaliers, then they would then be clear to deal Brook Lopez, MarShon Brooks, draft picks and potentially the asset they get back from Cleveland, all for the All-NBA center. They also, according to Berger, must sign Mirza Teletovic to a smaller-than-previously-agreed-upon deal to avoid a hard salary cap.

Of course, this all could be moot if the Lakers and Magic can arrange their own deal to send Andrew Bynum to Orlando.

For continued updates on the Dwight Howard trade saga, visit Magic blog Orlando Pinstriped Post, Nets Daily and Lakers blog Silver Screen And Roll.