One suggestion is 40 wins virtually assures a playoff spot in the East. From the 26-32 Nets’ view, that might be setting the bar too high. They would need to go 14-10 over the last 24 games.

“Very doable. I wouldn’t be a pro if I said we couldn’t do it,” said Jarvis Hayes, who quickly admitted, “The schedule, it’s tough. No bones about it.”

The 24 remaining games feature teams that have a combined .549 winning percentage (761-625), with 16 of the games vs. opponents who would be in the playoffs if they began today. Against those remaining 24 foes (including duplicates, like Boston and Cleveland twice), the Nets have a 12-25 record this season. So can they get those 14 (or 12) wins?

“We’re definitely capable. It is a tough schedule, but if we bring it up like we did against the Bulls, we’ll be all right,” said Brook Lopez. “Cleveland, Boston, Orlando twice. It’s better to look at it one at a time.”

The Nets, a half-game out of the eighth playoff spot, insist they don’t want to set a goal for games needed. They would rather adopt a “just win” approach.

“We just need to focus on the next game and worry about winning that. You do that and the wins will add up,” said coach Lawrence Frank, who said his lineup tomorrow against the Hornets (35-22) will be status quo, meaning Sean Williams again backs up at center and Bobby Simmons will stay on the bench as reserve offense.

Another player avoiding the numbers game is Vince Carter. He indicated a team shooting for 40 might exhale when it gets there.

“For us, it’s just winning as many games as possible,” Carter said. “I personally don’t like, ‘Hey let’s get 42 wins.’ If we can get 44, I’ll take it. I don’t think our team is equipped to put that pressure on ourselves. We just have to go out there and win games by any means.”

*

Devin Harris (upset stomach) and Keyon Dooling (sore right hip) were practice scratches, Harris after going 20 minutes. Frank expects both to play tomorrow

fred.kerber@nypost.com