​The Los Angeles Rams have a huge decision to make regarding star wide receiver Puka Nacua’s contract.Nacua, who is arguably the NFL’s best receiver, is about to enter the final year of his four-year, $4.08 million rookie contract. He’s eligible to sign a contract extension this offseason, but Los Angeles is reportedly keen to wait until after the upcoming season before deciding whether to give Nacua the blockbuster deal his on-field production warrants.Puka Nacua fires up the crowd before a Los Angeles Rams game. Getty ImagesOr the Rams could apply the 2027 franchise tag on Nacua, which is a one-year, guaranteed deal that’s the average of the top five salaries at that player’s position. This will be $31.5 million for wide receivers for the 2026-2027 season.AdvertisementAdvertisementAdvertisementThis isn’t ideal for Nacua, especially because he could expect something around the four-year, $168.6 million contract extension that Seattle Seahawks star Jaxon Smith-Njigba (who was in the same draft class as Nacua) signed earlier this offseason.Jaxon Smith-Njigba runs down the field during a Seattle Seahawks game. AP Photo/Ben VanHoutenBut Nacua’s off-field concerns are making the Rams hesitant to give him so much money right now, at least before seeing that he can get back on the straight and narrow for a year. After all, Smith-Njigba didn’t have to enter rehab this offseason.However, the decision to slap a franchise tag on Nacua isn’t so simple. The problem is that all of this $31.5 million franchise tag would count against the Rams’ salary cap.Puka Nacua avoids a San Francisco 49ers defender. APIf Los Angeles were to agree to a deal with the 25-year-old this offseason, they could negotiate the deal so that he receives a huge signing bonus that would be equally dispersed throughout the contract’s term.AdvertisementAdvertisementAdvertisementFor example, if Puka signed a four-year, $170 million extension with the Rams, they could make $65 million of that a signing bonus. The talented wideout would receive all of the money immediately, but it would show up as $16.25 million per year over the four-year deal.There would still be the contract’s fully-guaranteed money to account for. But the Rams and Nacua could negotiate that so the vast majority of his fully-guaranteed money is backloaded, to the point where he could theoretically have a $2 million or so guaranteed base salary in 2027.Puka Nacua celebrates after a Los Angeles Rams game. Getty ImagesIf this were the deal Los Angeles were to make with Puka before the season, his salary cap hit this year would be $18.25 million, as opposed to the $31.5 million he’d be making on a franchise tag. And the Rams could use that $13.25 million salary cap difference to add other talent to their roster this year.AdvertisementAdvertisementAdvertisementDoing this sort of deal makes perfect sense for the Rams, especially while reigning NFL MVP Matthew Stafford is still with the team before calli