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Worst Case: 38-44
This is what is referred to as basketball "no man's land." With a record like this, the Bulls would not be a playoff team, especially in the much-improved Eastern Conference. So the Bulls would have no opportunity to upset a team in a first round series and build momentum heading into next season.
However, 38 wins is going to prevent the Bulls from getting any sort of decent draft pick for their trouble.
The Bulls should want to either finish as a playoff team, or tank.Not in between.
Best Case: 47-35
If you are Chicago, you just want to do one thing: Avoid Miami.
Miami will more than likely end up with the first overall seed next season, so Chicago will want to finish with the second, third, sixth or seventh seed. If they accomplish one of those seeds, then they will not face Miami until the Eastern Conference Finals.
I will take Chicago against any team in the East except for Miami. With this record, Chicago would likely finish with either the sixth or seventh seed, which gives the team a fair shot at the Eastern Conference Finals, assuming a healthy Derrick Rose.