Section 120 is located behind the basket on the southeast side of Philips Arena. In this section, double-letter rows (AA-NN) are located closest to the court, followed by single-letter rows. As a result, row K is roughly 25 rows from the court.
Some of the cheapest tickets on the 100 level for a Hawks game are in the sections behind the baskets on either side of the floor. These are the largest sections on the lower level with roughly 30 rows in each section. In all sections, row AA closest to the floor and also comes with the longest walks up and down the stairs. If you think you'll be leaving your seats often for food and drink, consider seats in a higher row where you'll be closer to the concourse.
The biggest complaint with seating behind the baskets is - unsurprisingly - that the baskets block the view of the action. The best way to avoid this issue is to choose seats in section 108, 111, 119 and 122. The basket will still obstruct your view of some of the action on the end nearest you, but you'll have a clear sightline to the other hoop.