Brandt breaks down the situation

Andrew Brandt of the National Football Post does his usual bang-up job breaking down the Peyton Manning situation:

Between bonuses and salary, Manning will make $26.4 million in 2011 whether he plays or not. That amount, however, is far less than I thought he would make. Manning was already playing for $23 million under a one-year franchise tag. Thus, in the event Manning’s neck becomes a long-term issue,the negotiation of a $90 million contract may have only earned Manning an additional $3.4 million.