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deskgameThe Crimson Tide and Wolverines will square off in the ReliaQuest Bowl in Tampa, Fla., at noon ET. Alabama is a lofty 14- or 14.5-point favorite. The over/under is 43.5 points. deskgameThe tax increase proponents point to much higher taxes on online gaming in New York, with its 51% tax rate, and Pennsylvania, with its 36% rate. deskgamePenn State is 6-4-0 ATS in its previous 10 games. It’s also suffered losses to Ohio State and Oregon. The Nittany Lions had an easy run to the CFP semifinals, but that run ends by at least a field goal Thursday night in Miami. deskgameNationally ranked teams have dented the Nittany Lions defense for an average of nearly 230 passing yards on a 63% completion rate across three games.