Settling into the offseason at the conclusion of Super Bowl LIX, the Minnesota Vikings need to figure out exactly what they plan to do with Sam Darnold.

Too good to let loose on the market, not good enough to sign to an expensive long-term deal, the Vikings have been too-ing and fro-ing with their decision for the past month since being unceremoniously dumped from the playoffs by the Los Angeles Rams in the Wild Card.

With last year’s first round pick, JJ McCarthy, set to return to team activities in a full bill of health by May, Minnesota will need to decide whether to keep Darnold around for the long haul, and trade McCarthy; dump Darnold and insert McCarthy as starter; or sign Darnold to a short term deal and let him compete with or mentor the former Michigan Wolverine.

Even with his poor end to the season, Darnold is unlikely to accept a short term deal with the team – particularly given the dearth of options during this year’s free agency, where he stands head and shoulder above the rest as the best long-term QB option for the many quarterback needy teams.

So, with that in mind, it seems like there is only really one option for the Vikings.

PFF Has Darnold As A Foremost Franchise Tag Candidate

PFF believes that the Vikings should slap their former #3 overall QB with the franchise tag come March’s free agency.

“Minnesota faces perhaps the most difficult decision of any team this offseason: keep Sam Darnold or let him walk? Darnold experienced a career renaissance with Kevin O’Connell and the Vikings after 10th-overall pick J.J. McCarthy went down with a torn meniscus in the preseason.

Solid signal-callers are difficult to come by, which will create a strong market around Darnold should he hit free agency. The exclusive franchise tag at quarterback reaches just a shade under $40 million, which the Vikings would be able to accommodate, kicking the can further down the road.

If they were to let him hit the open market, compensatory draft compensation could be on the table, but that would rely on the Vikings being aggressive in signing free agents this offseason. Considering how many key contributors this team will need to replace this offseason, the likelihood of that occurring appears strong.”

What Are The Pros And Cons Of Tagging Darnold

The tag-and-trade option feels like the most appealing option to the Vikings, if they do set out to make big signings in free agency.

Perhaps contrary to PFF’s statements, if Minnesota has to make big splashes and replace major contributors in free agency market, the compensatory pick formula – in which a team receives up to a third round pick for the loss of a free agent – becomes redundant, as the Vikings’ big-money, free agent purchases will cancel out the compensation from Darnold’s departure.

So if they do plan on scouring the market to replace the 8 starters set to depart this offseason (including Darnold), then tagging their QB is likely their only reasonable option in managing to obtain some sort of reasonable return.

However, after the meltdown in the last two games of the season, how many teams will feel comfortable both giving up substantial draft picks and paying Darnold north of $40 million.

Most of the teams in need of a quarterback are either in the rebuilding stage with lots of cap space – such as the Las Vegas Raiders – and could thus be reticent to pay Darnold instead of drafting a QB in the next couple of years – or are more complete teams that don’t $40 million in cap space to hand out to a still not-fully-proven signal caller.

So tagging him is perhaps a riskier move than many imagine, but right now it seems to be the way things are trending. All will be revealed next month.