How much will it cost the 49ers to cut Colin Kaepernick at season's end?

Colin Kaepernick has completed just 22 of 44 passes with five interceptions, including two pick-sixes, and no touchdowns over the past two games. AP Photo/Ben Margot

SANTA CLARA, Calif. -- Does Colin Kaepernick give the San Francisco 49ers the best chance to win right now, despite all of his struggles and the myriad issues throughout the team?

"Yes, sir," coach Jim Tomsula told me, without hesitation, following the 49ers' 17-3 loss to the Green Bay Packers on Sunday at Levi's Stadium.

But if Kaepernick continues to struggle at best and regress at worst, does he give them the best shot in the future? Perhaps a better question is: How financially feasible would it be for the 49ers to move on from Kaepernick should his problems reach critical mass?

Because while much was made about Kaepernick's $126 million contract extension in the summer of 2014, just as much was made about how "team-friendly" the deal was at the time.

The guarantees in Kaepernick's contract do not vest until April 1, which is another sign San Francisco gave itself time to think things through. Many other players' contracts vest in February and March, so the 49ers could part ways with him before April 1, 2016 and save $9.36 million in salary cap, per OverTheCap.com, as well as the remainder of his salary.

Truly, the only guarantee in Kaepernick's contract is the $61 million in injury protection. And in terms of real money, cutting Kaepernick before April 1 means the 49ers will responsible for only the rest of the prorated signing bonus -- $7,397,259 -- according to ESPN Stats and Information.

According to OverTheCap.com, Kaepernick's relatively "miniscule signing bonus" of $12.3 million shows the team hedged its bet since signing bonuses and fully guaranteed salary are what "helps protect a player from release both from cap consequences due to acceleration of money and the mental impact of sinking so much cash into a player and then releasing him."

Kaepernick has bottomed out the past two games, completing just 22 of 44 passes with five interceptions, including two pick-sixes, and no touchdowns. He only has six completions on passes of at least five yards downfield and his Total QBR of 38.6 through four games ranks 27th in the NFL.

Plus, while he has two passing touchdowns as well as a rushing score, all three have come with the 49ers trailing by at least 25 points. Not exactly in crunch time.

And not exactly what you'd expect from a quarterback making $12.8 million this season and due to make $14.3 million next season, $16.9 million in 2017, $17.4 million in 2018 and $19.2 million in 2019, per ESPN Stats & Info.

Another reason for the 49ers to fret? Kaepernick's accuracy is waning.

All five of his interceptions this season have come on over- or underthrown passes and he has thrown a higher percentage of off-target incompletions in each of his pro seasons, from 12 percent in 2012, with no interceptions on such passes, to 14 percent in 2013, with three picks, to 21 percent last season, with five picks, to 25 percent and his five picks thus far this season.

Kaepernick also gave the sense that he is playing not to lose or make a mistake, rather than playing with the confidence and swagger that got him into this position in the first place.

Playing scared may be too harsh a description, but many saw his comments after the loss to the Packers trending in that direction.

"I'm not just going to throw a ball into coverage," Kaepernick said. "I'm going to protect the throws myself so we can protect the ball as an offense."

Does that sound like a player afforded a $126 million contract?