Smart, who also had nine rebounds, scored on a pair of layups and a 3-pointer during an 11-4 Cowboy run in the second half that put the game out of reach at 54-35 with under eight minutes to play. Markel Brown had 13 points for Oklahoma State (3-0).
Trae Golden finished with 11 points for Tennessee (2-1).
The matchups for Sunday's final and third-place games were to be determined later Friday by the outcome of No. 6 North Carolina State's game against UMass.
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