By Mark Gallagher

Okay, so the Dallas Cowboys Dak Prescott has turned down an offer of $30 million a year.

Which isn’t bad money for a 4th-round draft pick out of Mississippi State.

And now the word is he wants 40 mill.

Which is more than the Eagles Carson Wentz is getting!

In April, the Seattle Seahawks reset the QB market by awarding Russell Wilson a four-year, $140 million extension that includes $107 million in guaranteed money and, two months later, the Eagles raised the floor by granting Wentz a four-year, $128 million extension that quietly exceeds Wilson’s guaranteed metric with $107.87 million.

That realistically puts the window for negotiation between $32 million AAS (average annual salary) and $35 million AAS, because Prescott isn’t apt to accept less money than Wentz, and for good reason.

Despite Wentz having been a No. 2 overall draft pick, and Prescott a fourth-round compensatory selection, it’s the latter having bested the former in nearly every category across the board — from wins to passing yards to completion percentage to yards per attempt to game-winning drives to fourth-quarter comebacks, so forth and so on. It’s also in the most important category of them all that Prescott owns the throne, having not missed a single game since ascending to the NFL ranks. Wentz, however, has played only one complete season in three years, and many are concerned about his longterm durability.

Despite all of this, Prescott’s rookie contract maxes at $2.7 million — ten times less than the $27 million Wentz was set to earn on his initial deal — by virtue of the predetermined rookie wage scale.

He, like other rookies entering the league, didn’t get a chance to negotiate his first deal. Now going into the second of his career, the former Rookie of the Year is finally getting a crack at making sure he’s on the better side of his next agreement.

This is why it made sense for Prescott to wait the Cowboys out and continue playing the market, ultimately hoping to easily surpass Wentz financially. It’s a foregone conclusion Wilson will remain the highest-paid quarterback in NFL history — at least for 2019 — but Prescott now sees $32 million annually as the beginning of any fruitful talks. Sure, a $30 million per year offer matches the fifth-highest paid QB in Matt Ryan, but the fact Wentz now makes more than Ryan is a keen reminder of how market value can often supersede accomplishments.