Okay so doing a little simple math, let's take that $2.716M and the $24.4M, and add 2 more years at $40M each. That totals $107.116M. Divide it by 4 and you have $26.78M per year. That would be a serious bargain for the team, (easy for me to say as it's not my money), and also give JSN and his family security against the possibility of a serious injury, god forbid.
Or you could even add a 5th year at $45M, which works out to $30.42M per year. Still a bargain from a team standpoint, even more security for JSN and his family, and he would still have recognition as being the highest paid WR in the league.
That seems rather simple and logical to me. Am I missing something?