Pro Football Focus is looking at all 32 NFL team on this Valentine's Day and projecting which player on each team is most likely to receive the franchise tag. For the New York Giants, PFF opines that the decision is a debate between offensive tackle Will Beatty, tight end Martellus Bennett and safety Kenny Phillips.

PFF writes:

This season, Beatty finally became the franchise left tackle the Giants had been waiting for. His +10.9 run block grade was the third-best of any left tackle, and he allowed only three sacks and no hits of Eli Manning. Bennett’s breakout season earned him our fifth-best tight end grade, but his run blocking took a step-down and he’s already spoken of offering the Giants a hometown discount. Phillips was reliable on the field, with just 16 yards allowed in coverage, but injuries have too often kept him off the field. While the rest of New York’s offensive line ages, locking up its best and youngest starter makes the most sense for the Giants.