The San Francisco 49ers have a decision to make with regard to kicker Robbie Gould following a strong 2018 season. He is one of the most accurate kickers in the league, and given the issues kickers have had this past year, having a safe option for field goals and extra points really can’t be overvalued.

ESPN’s Kevin Seifert put together a ranking of the top 50 free agents heading into the 2019 league year, and included Gould at No. 50. Here’s what he had to say about Gould’s situation.

It’s not often that kickers find their way onto a list like this, but Gould was the NFL’s best in two seasons with the 49ers, leading the league with 72 field goals and a 96.0 conversion rate. As for his age: There were 20 players older than him in the league last season.

Age is not really a concern at this point. He could lose it all at some point, similar to what happened to David Akers, but for the time being there is no reason to think it would be a problem retaining him for 2019 and beyond.

Gould played the past two seasons on a $4 million deal that included $3.5 million in total base salary and a $500,000 signing bonus. That deal ended the 2018 season ranked 18th in average per year and 17th in average guaranteed money per year. Stephen Gostkowski is No. 1 at $4.3 million per year, while Justin Tucker is No. 1 at $2.7 million per year in guaranteed money. Gostkowski is 34 and Tucker is 29.

So what do the 49ers do? If they wanted to use the franchise tag, it would cost them $5,088,000 in a fully guaranteed 2019 base salary. They can afford the hit, but it kicks the can to next year on a new deal, assuming they did not get an extension done before the July 15th deadline to extend players who have been franchised.

The 49ers don’t have anybody else they would need to franchise, so it is one option. But if both sides are happy with the situation, they likely could get a deal done for less per year, but still a sizable pay raise from what he earned this past year. Gostkowski is hitting the open market as well, so given their respective ages, he would be someone to keep on our radar for a comp. His last contract was a four year deal that included a $6 million signing bonus, $300,000 in annual roster and workout bonuses, and a base salary that increased from $1.8 million in 2015 to $3.2 million this past year.

I don’t see the 49ers doing a four-year deal with Gould, but maybe a two-year deal worth between $8 million and $9 million total? Or just use the tag, pay the $5 million and be done with it. We’ll see. If you can’t see the poll below, click here.