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Day 3 of our midsummer report card distribution process brings us to the Central Division, home of the Cleveland Cavaliers and owner Dan Gilbert, whose company, Quicken Loans, will soon be offering 24 percent mortgage rates in order to cover the boss’ luxury tax bill. Just kidding. We think. It has been a busy summer for the former top pizza deliveryman in Detroit. After watching his team lose to the Golden State Warriors in Games 4, 5 and 6 to surrender the