“Batman v Superman: Dawn of Justice” and Melissa McCarthy’s “The Boss” are headed down to the wire in a tight fight for the top spot at the U.S. box office at about $22 million each this weekend.

Universal’s “The Boss” ruled Friday with an estimated $8.1 million in its opening day at 3,480 sites — $2 million better than the 15th day of “Batman v Superman,” which is projected to make up the difference during the rest of the weekend.

No matter which title tops the weekend, it will likely be the third-lowest winner of 2016. “The Revenant” won the Jan. 22-24 frame with $16 million in its fifth weekend and “Kung Fu Panda” topped the Feb. 5-7 frame with $21.2 million in its second weekend.

Mid-week forecasts had shown “Batman v Superman,” which is playing at 4,102 locations, coming in at $25 million and “The Boss” set to finish at $21 million.

If “Batman v Superman” finishes at $22 million, it will represent a 58% decline from the second weekend’s $53.1 million. The superhero tentpole slid 69% from its $166 million opening weekend, the seventh best of all time.

“Batman v Superman” is now looking to wind up this weekend with a 17-day total of around $295 million. It’s been beset by mostly negative reviews — although the notices for “The Boss” have been even less supportive with an 18% fresh rating on Rotten Tomatoes.

“The Boss” looks likely to finish the weekend in the same vicinity as 2014’s “Tammy,” which launched with $21 million and then finished with $84 million domestically. McCarthy’s character in “The Boss” is a former billionaire sent to prison for insider trading who builds a brownie-selling empire after getting out of jail.

The R-rated comedy has an unimpressive C+ Cinemascore.

Disney’s sixth weekend of “Zootopia”should lead the rest of the pack with about $13 million at 3,698 locations. The animated comedy should finish the weekend with about $294 million — or the same as “Batman v Superman.”

Universal’s third weekend of “My Big Fat Greek Wedding 2” will finish fourth with $6 million at 3,027 venues. The sequel has topped $46 million.

STX Entertainment’s opening of point-of-view thriller “Hardcore Henry” is headed for a moderate $5.5 million at 3,015 sites. STX acquired the picture out of the Toronto Film Festival.

Faith-based dramas took the next two slots with Sony’s fourth weekend of “Miracles from Heaven” pegged for $4.4 million 2,783 locations, edging Pure Flix’s second frame of “God’s Not Dead 2” with $4.2 million at 2,379 screens. “Miracles” has performed solidly and will hit $53 million by the end of the weekend.

Fox Searchlight’s launch of Jake Gyllenhaal-Naomi Watts drama “Demolition” showed only modest traction with an estimated $1.2 million at 854 sites. The movie opened the Toronto Film Festival in September.