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With 76ers’ Joel Embiid out, are the Heat about to give James Harden the Trae Young treatment?

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Plan A apparently could be making a comeback for the Miami Heat, at least temporary.

What appeared unlikely after stifling Atlanta Hawks guard Trae Young into submission in the first round of the playoffs stands as a second-round option, as well.

James Harden, say hello to Erik Spoelstra’s (not-so) little friends.

With MVP contender Joel Embiid sidelined for at least the start of the best-of-seven Eastern Conference semifinal series, the Heat again are presented with the opportunity to create singular misery, after limiting Young to 15.4 points on .319 shooting in the opening round.

“In the past series, we were able to defend an elite guard,” Heat guard Tyler Herro said, “and Philly’s got Harden and [Tyrese] Maxey, who are great guards.

“So [it means] being able to take our experience from that in the past series and applying it to this next series, if Embiid doesn’t play.”

The difference is Young is a 23-year-old neophyte. Harden, 32, is a seasoned veteran who already has been through the Heat playoff grinder.

In 2012, while a member of the Oklahoma City Thunder, Harden was limited to 12.4 points per game on .375 shooting in his team’s 4-1 NBA Finals loss. Over his career, he has averaged 24.8 points on .442 shooting against the Heat in 25 regular-season meetings, as a member of the Thunder, Houston Rockets and Brooklyn Nets. In his only appearance against the Heat this season, he closed with 14 points on 4-of-12 shooting in an Oct. 27 13-point Nets loss.

While Maxey and forward Tobias Harris are capable scorers, 76ers coach Doc Rivers acknowledged that in the absence of Embiid, “we’re going to play more of a James-dominant offense than we have, because we have to.”

Such an approach by the Hawks played into the Heat’s hands.

In that series, Young was able to neither facilitate nor score at his typical levels. Now Rivers might have to ask the same of his leading perimeter man.

“I think James has no issues being more aggressive to score,” Rivers said. “He’ll still end up doing the same things, though. He’ll score. But James is such a facilitator with us, because we have great shooting around him. We just got to make sure we have the right people around James when he is on the floor.”

Yet even if the blueprint from the Hawks series is dusted off, Plan B, or, more to the point, Plan Embiid, also will be at the ready, with “indefinite” the current status of the center’s absence with his orbital fracture and concussion.

“So right now,” Spoelstra said, “we’re going to compartmentalize and just focus on Game 1, which is the way it should be, anyway. And you have to be prepared in playoff series for change that inevitably happens.

“Whether it’s this change or another change, there’s a lot of unpredictable things that happen. I believe that our team has a lot of experience dealing with a lot of variables and the changing of the goalposts and doing it with a steadiness, and that’s just how I’ll have to approach this.”

All while turning the page from the Hawks and Young heading into Monday’s 7:30 p.m. tipoff against the 76ers at FTX Arena.

“It starts with deep respect,” Spoelstra said. “One, for what we’re trying to accomplish. And deep respect for the competition, which our guys have. It’s hard not to have that respect when you bring up the names that are still available.”

That respect works both ways, with Rivers particularly concerned with losing his rim protector and having to fend more with straight-up defense against Jimmy Butler, Bam Adebayo, Kyle Lowry and the Heat’s bent toward beating a path to the foul line.

“The one thing Miami is, if they’re nothing else, they’re clever,” Rivers said. “They’re foul magnets. That’s a concern for us. Two reasons, they shoot free throws well, so we don’t want to play the whole series in the penalty. And number two, getting some of our guys in foul trouble.

“Bam does a great job of that. Jimmy Butler may be the best at it in the series now without Joel. And Kyle Lowry does it.”

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