So now the question seemingly has become a financial one, at least in part, for Colin Kaepernick: Is he willing to accept less money to play for the Denver Broncos than he is guaranteed from the San Francisco 49ers?

Why would he be so inclined?

There are some reasons in favor of making such a move, of course. But it is not a clear-cut decision.

The quarterback’s salary of $11.9 million for the 2016 season became guaranteed Friday under the terms of his contract with the 49ers. The deal, without further adjustment, already was described as being team-friendly when Kaepernick signed it. Now the Broncos apparently would like Kaepernick to rework the contract and agree to a reduced salary if they’re going to complete a trade with the 49ers for Kaepernick that, according to a report by ESPN, otherwise is basically in place. The network reported that the Broncos are willing to pay $7 million of Kaepernick’s salary and want Kaepernick either to forfeit the rest or the 49ers to pay the difference.

One person familiar with the situation described the remaining differences over Kaepernick’s salary as “considerable” late Saturday, saying plenty of negotiating work remained to be done for the deal to go through and calling it unclear whether a compromise could be struck.

It generally does not seem advisable for a player to agree to a reduced salary when that salary already has been guaranteed. NFL players have relatively brief careers and must make what they can while they can. Do they really want to hand money back to teams? The leverage to get a player to reduce his salary in most cases is the threat of the player being released and not getting any of that salary; in this case, that threat has been removed.

So for Kaepernick to choose to accommodate Denver, he must decide that playing for the Broncos is that much more beneficial to his career than continuing to play for the 49ers. He must believe that he has a better chance of recapturing his past success playing for a team coached by Gary Kubiak than he would have playing for one coached by Chip Kelly.

The defending champion Broncos obviously have a Super Bowl-ready team, even with the losses they have suffered in free agency this offseason with the departures of key contributors such as linebacker Danny Trevathan and defensive end Malik Jackson.

Kubiak managed Denver’s quarterback situation skillfully last season, going back and forth between Peyton Manning and Brock Osweiler. Now, with Manning retired and Osweiler gone, there is a clear opening for Kaepernick to be the starter in Denver. The Broncos already have traded for Mark Sanchez, and Kubiak said at the annual league meeting last month in Boca Raton, Fla., that Sanchez would be given a chance to vie for the starting job.

Competition or not, Kaepernick clearly would be the quarterback targeted by the Broncos to be the starter if the trade is completed. Kaepernick, according to multiple reports, has met with Broncos front-office executive John Elway. Such a meeting would have had to come with the permission of the 49ers, under NFL rules, by allowing Kaepernick to seek a potential trade.

The Broncos are proceeding carefully, however. They did not rush into a move after losing Osweiler. And now they appear wary of overspending for Kaepernick, who started for the 49ers in the Super Bowl following the 2012 season. Kaepernick was replaced by Blaine Gabbert as the starter last season in San Francisco and is coming off surgeries on his left shoulder, right thumb and left knee. The Broncos reportedly would surrender only a mid-round draft pick to the 49ers if the trade is completed and appear to be insisting that the quarterback make salary accommodations.

The Broncos at least are giving the impression that they are willing to walk away from the deal if it’s not made on their terms. Maybe that’s the case. Or perhaps it is merely a negotiating tactic by the Broncos, and they will relent on the issue of Kaepernick’s salary if he does not agree to reduce it. If the trade falls apart, the Broncos would be left sorting through a dwindling list of options and might have to be prepared to enter the season with Sanchez as the starter.

Remaining with the 49ers – and collecting his full salary – does not appear to be such a terrible option for Kaepernick. The 49ers could use the seventh overall selection in the NFL draft on a quarterback. But it is debatable whether that quarterback would be ready to start as a rookie. Kaepernick’s skills seemingly are a good match for Kelly’s up-tempo offense. And Kelly, for all his flaws as a roster architect in Philadelphia, once coaxed a 27-touchdown, two-interception season out of Nick Foles with the Eagles.

But Kelly had a reputation for a lack of interpersonal skills while in Philadelphia. Perhaps Kaepernick wants to avoid playing for Kelly at all costs. If that is the case, Kaepernick and Kelly have been forbidden so far from having that conversation. Under league rules, they cannot have in-depth football conversations until the 49ers’ offseason workout program begins Monday.

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