40-45 just isn't realistic though. I imagine he's been fine waiting because the later you sign the more money you tend to get. So he's fine letting all the other qbs raise the avg. Guys with less experience, less playoff wins, no super bowls are getting 50+apy and more guaranteed. That's not what gets qbs paid in today's NFL. No teams want to be in that dead zone where you don't have your franchise qb.
I'd guess Jerry has made offers in the 52-55 apy, with varying guarantees or lengths and Dak's side has been firm on 60+ or near that.
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