No explanation is given except for this:
Three players -- running back DeAngelo Williams, center Ryan Kalil and defensive end Charles Johnson -- are being considered for the tag. A source indicated that the Panthers likely will tag one of the linemen, although they hope to keep all three potential free agents.
If that is true...and I assume its a big 'If', then it has to be DE Charles Johnson. Of course Ryan Kalil is a great Center and we want to keep him, but I imagine other teams would be more likely to throw big money at DE Charles Johnson, who had his break out season in 2010.
They also quote the Panthers as saying the price of any franchise tag 'is not a factor' in the decision? What, really? I'm having a hard time with that one too.
I also still feel like there is some informal agreement between Williams and the Panthers that insures he will at least give them a chance to match any other offers.