Dwight Howard’s ultimate fallback plan? Dallas.

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Let us hope it doesn’t come to this. Not because I care if Dallas lands Dwight Howard or not but because it would mean 11 more months of this drama. None of us need that.

Howard has made it clear that he wants to be traded and where he wants to be traded. And while we’re at it, when he wants to be traded. But the Magic want what they see as fair compensation for their star — what James Dolan sees as fair compensation but nobody else — and so this drags out.

So what happens if Howard doesn’t get traded at all and plays the season with Orlando? Or, what if he is traded somewhere other than his preferred destinations?

He’s got a backup plan, according to Adrian Wojnarowski of Yahoo Sports.

Without a deal that would deliver him to the Lakers in the near future, sources said Howard wants Henningan to revisit trade talks with the Brooklyn Nets in January, when center Brook Lopez is eligible to be traded. If deals don’t surface with the Lakers or Nets, Howard plans to sign with the Mavericks as a free agent in the summer of 2013.

While the Lakers and Nets won’t have the salary cap space to sign Howard, nor the opportunity to execute a sign-and-trade deal under new CBA rules, the Mavericks will be flush with cap space next summer. Mavs owner Mark Cuban plans to make a run at Howard, and potentially another star player, to join Dirk Nowitzki.

Nice plan.

The one flaw is the “Dallas is flush with cap space and can sign another star” part of it. No they are not. Zach Lowe breaks it down in detail at Sports Illustrated but it comes down to this — next summer Dallas will have the cap space to sign Howard at a max deal but they can do little else beyond that.

The Mavs, as of this moment, have $34.2 million in guaranteed money for the 2013-14 season committed to four players: Nowitzki, Shawn Marion, Vince Carter and first-round pick Jared Cunningham.… But the rules — those rules again! — say the Mavs must account for eight empty roster spots, up to 12, by adding eight rookie minimum salary charges at $490,180 a pop. Toss those in, and you’re up to $38.1 million. Even assuming a very nice 5 percent bump up in the cap level from $58 million to $60 million, the Mavs would have about $21.9 million in cap space — just enough to fit Howard’s $20.5 million max salary, but not enough to upgrade the roster in any other meaningful way.

Dallas might make moves to clear out a little more cap space, but the idea they can just sign Howard and say Chris Paul or another free agent is wrong right now. (Besides, I bet CP3 stays with the Clips.)