(Times / ERIC HARTLINE)

Here’s the good news, 76ers fans: General managers around the NBA agree that there are plenty of reasons to be excited about this season’s team.

Here’s the bad news: They think the Sixers are the fourth-best team in their division.

Monday, the NBA released theresults of its annual poll of GMs and assures us that all 30 responded to the 57 questions, ranging in topics from teams, players, coaches, fans and offseason transactions. Below is a recap:

Q: Which team will win the Atlantic Division?

A: Boston (66.7%); Brooklyn (13.3); New York (13.3); Sixers (6.7)

Q: Who is the best center in the NBA?

A: Dwight Howard, LA Lakers (93.3%); Andrew Bynum, Sixers (6.7).

Q: Which head coach makes the best in-game adjustments?

A: Gregg Popovich, San Antoinio (40%); Rich Carlisle, Dallas (20); Doug Collins, Sixers (13.3).

Q: Which one player acquisition will make the biggest impact?

A: Dwight Howard, LA Lakers (70%). Bynum finished outside the top three, but received votes.

Q: Which player is most likely to have a breakout season?

A: Klay Thompson, Golden State (13.3%). Evan Turner finished outside the top three, but received votes.

Q: Who is the best assistant coach in the NBA?

A: Brian Shaw, Indiana (23.3%). Michael Curry finished outside the top five, but received votes.