After a playoff elimination to the Green Bay Packers, the Dallas Cowboys have a lot of player personnel decisions to make.

The team's best wide receiver and running back both have expiring contracts, and odds are, one of them will receive the franchise tag.

According to league reports, the Cowboys have offered DeMarco Murray a four-year deal worth slightly more than $16 million.

Now, at first glance, that may seem like a low amount, especially for a running back who just led the entire NFL in rushing yards. But the reality is, the running back position just isn't garnering the attention it used to. Running backs don't have extended longevity like other positions past the age of 30. Murray turns 27 years old on Jan. 12, and a four-year contract wouldn't end until he's 31 years of age.

Still, the Cowboys have to be careful.

Once upon a time Jones played with fire and he got burned a little. His refusal to pay Emmitt Smith in 1993 led to a scary 0-2 start to the season. Eventually Jones caved in, and the two sides agreed as the Cowboys won another Super Bowl. Is history going to repeat itself or will Jones take a different route this time?

There's no doubt Murray deserves a new large contract. This season he ran for 1,845 yards and 13 touchdowns on 392 carries, all three of which led the league. If the Cowboys don't franchise tag Murray or re-sign him, another team will generously offer him a much higher contract than this proposal. Quality teams that need a running back include the Arizona Cardinals, New Orleans Saints and Indianapolis Colts.

If the Cowboys don't retain Murray by franchise tag or a new contract, there is a possibility that the Minnesota Vikings could give up Adrian Peterson. Peterson has three years remaining on his contract, and the Texas native has expressed his desire to play on "America's Team" in the past before.

The other big x-factor that could determine Murray's fate is Dez Bryant. Bryant (yes, it was a drop) is an elite wide receiver who has had over 1,200 receiving yards and 10 touchdowns the last three consecutive seasons. Bryant is still just 26 years old with no major injury issues and the sky is the limit for him. Unlike Murray, Bryant will most likely excel later in his career because of the high punishment put on the running back position.

Despite the fact that most NFL and Cowboys fans believe Murray should get the franchise tag, reports have shown that Jones will do anything to keep Bryant on the roster, even use the franchise tag.

Quarterback Tony Romo works extremely well with Bryant and Murray, so Jones doesn't want break up this successful relationship. On the other hand, the Cowboys have to make sure they don't "break the bank" this offseason on new contracts because it could be detrimental to the defense and offensive line.

Only time will tell who the Cowboys will franchise tag, and who they will award a new contract to.

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