Sitting stars leave Heat out in cold

CHICAGO — Brooklyn’s decision to rest Brook Lopez, Jeremy Lin and Trevor Booker — with three other players already out injured — ruffled some feathers Wednesday night, especially in Miami.

Before their inevitable 112-73 season-ending loss in a game that carried with it huge playoff implications, the Nets said they sympathized but weren’t about to apologize.

Sure, they got blown out to let the Bulls walk into the playoffs, and left the Heat on the outside looking in after the Pacers’ 104-86 win over the Hawks. But as much as coach Kenny Atkinson understood the Heat’s ire, he said his responsibility is to Brooklyn.

“As a competitor I understand it. I understand the point of view that some of the press have, and maybe other teams: I do understand it,’’ said Atkinson. “But we have to look at it from the Nets franchise and what’s best for us. And that’s how we’re looking at it: In a vacuum. That’s my responsibility as a coach to look at it in that vein. That being said, I do understand [the frustration].”

Atkinson said he hadn’t heard of the NBA voicing any complaints to the Nets, and queries from The Post went unanswered by the league. He talked about the importance of evaluating his younger players, and that was a mixed bag. Archie Goodwin had 20 points, but the Nets scored just 73, shot only 32.6 percent from the field and had eight first-quarter turnovers.

Lopez had called the chance to play spoiler against his brother Robin’s Bulls “a dream,” adding the Nets wouldn’t “cheat” by sitting players.

“I completely understand they could be upset by it. I’m disappointed I can’t be out there personally. It frustrates me. At the end of the day, our team has to look out for our best interests,” said Lopez. “I understand why they’re doing it, of course. … It’s frustrating for me. I wanted to be out there.”

Meanwhile, Indiana played at an Atlanta team without its entire starting five, while Miami hosted a Wizards team that rested John Wall, Bradley Beal and Markieff Morris.

“Not to say they don’t have a right to be upset; I can definitely understand that. But we had just played Chicago and beat them last week; that had to help them. So, you could look at it from so many different angles,’’ said Lin.

“Listen I don’t think when you win 20 games you can [be happy]. I’d be lying if I said that,’’ Atkinson said, adding “We understand how far we have to go. We understand the hole we’re in.”