Twitter mailbag: Salary-cap cuts, etc.

Thank you for your #nygmail questions on Twitter. Here are a few of them.

@DanGrazianoESPN: Mathias Kiwanuka is the most obvious New York Giants cap casualty this offseason, as it's been a long time since his production matched up with his salary and they can save $4.85 million by cutting him. Also looming as potential cuts are linebacker Jon Beason and center J.D. Walton, though Walton's not overpriced and the decision on him could come down to how much other work they're able to do on their offensive line this offseason. Beason's case is an interesting one. They obviously like him and believe he makes a difference to their defense. And he's guaranteed $900,000 in salary this year anyway. But the $7.37 million cap number is unwieldy, and they'd save about $3.53 million by cutting him. They could try to talk him into a pay cut, but if they really believe Jameel McClain functioned as a capable replacement, then it's not crazy to move on from Beason at this point.

@DanGrazianoESPN: Obviously, a lot depends on what they do in free agency. And even after that, the Giants do have a tendency not to target specific positions but to go with the best possible player at their spot. If you're looking for a basic framework, my sense is that the market will send them toward offensive linemen in free agency and defensive players in the draft. Given where they're drafting, they could have a chance at a top-flight pass-rusher or a stud safety like Alabama's Landon Collins at No. 9. And while they don't tend to draft linebackers, they do have a significant need at that position, so maybe they'll try for one of those in the second or third round. And even if they do sign a bunch of offensive linemen in free agency, they could (and maybe should) find a tackle or a guard in the second or third round with an eye toward the long term.

@DanGrazianoESPN: It was something of a surprise that the Giants spent big on cornerback Dominique Rodgers-Cromartie in March, even as part of their big free-agent frenzy. But it does show you where their priorities are focused right now, and I think if they did spend big on a marquee free agent this year it would be on the back end of their defense, possibly a safety like Devin McCourty or Da'Norris Searcy. They will make offensive line a priority, but since they consider themselves set at left tackle with Will Beatty, they're unlikely to bring in any "marquee" names on the line. (Guards and right tackles aren't generally marquee names.) The only two safeties on the roster right now are Cooper Taylor and Nat Berhe, and there's some question about whether they'll bring back free agent Antrel Rolle, so this is a place where they have significant resources to spend.

@DanGrazianoESPN: I do not think taking a top quarterback such as Marcus Mariota or Jameis Winston would be a good use of the Giants' first-round draft pick this year, even if one of those guys fell to No. 9. The Giants' roster is not in strong enough shape to allow them to double up major resources on the quarterback position, where they're heavily committed to Eli Manning this year and likely to extend his contract into the future. If they believed they were moving on from Manning after this year, then you could maybe make the case for taking Mariota in the first round. But let's be honest -- Mariota or Winston would do well to ever be half as good an NFL quarterback as Eli Manning already is. The Giants know this, and with Manning still in his prime, they're not interested in cutting bait and turning the franchise over to an unproven commodity at the most important position.

Thanks for all of your questions. Enjoy the Pro Bowl.