MIAMI GARDENS — Only three teams are projected to have less salary cap space than the Dolphins in 2024.

At a projected balance sheet of negative $42.9 million, Miami trails only the Saints, Chargers and Bills, according to Spotrac.

"We’re not really, right now, concerned about where we’ll be in March, salary-cap wise," Dolphins general manager Chris Grier said recently.

Well, we're a bit concerned.

The Dolphins failed to win a playoff game with a very strong roster that began the regular season 11-4. And there's no way to keep this roster together, as presently constructed.

On the bright side, Miami did make a second consecutive playoff appearance in a second season under coach Mike McDaniel.

Has the dramatic rebuild plan launched in 2019 been a success?

“It’s a little mixed," Grier acknowledged.

And now comes the hardest part.

Miami has been good. But how does it become great?

How do the Dolphins catch and surpass Buffalo, Kansas City, Baltimore and even emerging AFC teams like Houston?

"The goal was always to win first the AFC East, then a playoff game, then the Super Bowl," Grier said. "We fell short of those goals."

Can Grier, with limited salary cap space, massage this roster into a ready-to-win-it-all squad as early as 2024 or 2025?

No easy task.

With that, here are what should be the Dolphins' top 10 offseason priorities

Extend (or don't) QB Tua Tagovailoa

Last season, Tua Tagovailoa led the NFL in passer rating. This season, he led the NFL in passing yards and started all 18 games.

It would have been a slam dunk to extend Tua provided that information prior to this season. Except Miami lost its final three games.

And Miami was 1-6 against playoff teams.

And Tua is only 10-11 in games played in December and January.

Ugh.

That Tua once conceded he - briefly - once contemplated retirement due to concussion concerns will surely be considered by Miami.

But so too, will the fact that an entire organizational tear-down was done with landing a quarterback like him front-and-center.

It's not easy to replace Tua with a similarly talented player.

Could Miami take a wait-and-see approach and allow him to play out a $23.2 million fifth-year option? Well, sure.

Both sides have reason to wait, which actually makes this a great time to strike a deal.

"The goal is to have him here, long-term, playing at a high level," Grier said.

How about 4 years, $46 million per season? That's about what Josh Allen, Patrick Mahomes, DeShaun Watson and Kyler Murray make, so it's no insult.

And it would provide Tua some additional financial security.

Make a decision on Christian Wilkins

Defensive coordinator Vic Fangio loves Christian Wilkins and we understand why.

He's got a high motor. He's a pain-in-the-butt if he's not on your side.

The Dolphins seem willing to let Wilkins test free agency. But they also reserve the right to franchise tag him for about $21 million.

Quarterback has to take priority over defensive tackle here. But it's also true that Wilkins is a heart-and-soul player with a nasty edge. And Miami needs players like that on both sides of the ball.

Miami once regretted paying Ndamukong Suh a premier inside lineman contract. Wilkins was the very first pick of Miami's rebuild.

We think Miami will try again to strike a deal but we also don't think Wilkins would hesitate to walk away from the Dolphins for more money.

We would also try badly to find the room to tag Wilkins if necessary.

He wouldn't like it. But it's business, not personal.

Sign Robert Hunt or Connor Williams?

Guard Robert Hunt and center Connor Williams are good fits for Miami's offensive scheme because of their size, strength and athleticism.

But Williams is probably not going to be ready for the start of next season due to a torn ACL suffered in December. And he wants to be a Top 10 paid center.

If there is a deal to be made, Miami could use Liam Eichenberg at center until Williams was ready to return. Or Miami could draft a center.

Hunt has Pro Bowl potential, but up against the salary cap, can Miami afford to pay a premium for a guard? It does seem Hunt badly wants to stay in South Florida, so perhaps there is a deal to be made.

Staff changes/play-calling

McDaniel was not ready to confirm Fangio will return in 2024.

Fangio did a good job so it's really just a matter of if he would want to leave, for some reason.

Linebackers coach Anthony Campanile is getting defensive coordinator looks around the NFL. And it sure seems like Campanile as an eventual Fangio successor would actually be an ideal scenario for the Dolphins.

Miami's special teams were ranked 31st by respected journalist Rick Gosselin, who has a formula he's used for many years.

McDaniel brought back Danny Crossman for a second year. We'll see if there is any change made in that position.

As for play-calling, McDaniel said he would not entirely eliminate the possibility of giving it up at some point. But why?

Yes, he is still perfecting the craft of getting plays in quickly. And no, not all the play calls worked. But Miami did lead the NFL in yards and the Dolphins were second in points scored, so McDaniel is doing something right.

The Dolphins could lose offensive coordinator Frank Smith if he's not given a chance to call plays. But Smith is probably a future head coach somewhere, anyway.

Xavien Howard and Emmanuel Ogbah

Howard seems resigned to the fact that there is a good chance he won't be in Miami for a 9th season. Howard, 30, has a $26 million cap hit for 2024.

But if Miami releases him after June 1, there is a $14.5 million cap savings in 2024.

In that scenario, Miami would spread $27 million in dead cap over two years.

Could there be a restructure? Maybe. Could he be traded? Maybe.

Howard is still a good player, though he has only 2 interceptions in his last 28 games.

Ogbah was not utilized by Fangio and will benefit from a change of scenery.

Miami will save $15.7 million and sustain only $2 million dead cap hits in 2024 and 2025 with a post-June 1 release.

With Ogbah moving on, perhaps Miami can find a way to re-sign edge Andrew Van Ginkel, another Fangio favorite. It may not be easy.

Left tackle of future

Terron Armstead was not ready to promise he would return next season. If Miami were to see the Pro Bowler retire, that would leave an enormous void.

Miami drafted Austin Jackson as the left tackle of the future but he found his home at right tackle, instead of succeeding Laremy Tunsil.

Armstead, 32, had a really hard time battling through multiple injuries for a second consecutive season.

It's been knee, back, ankle, toe, pec ...

When available, Armstead has been quite good.

Even if the Dolphins have Armstead and re-sign backup Kendall Lamm for 2024, they'll be well-advised to use a draft pick in the first three rounds on a left tackle.

Restructure Tyreek Hill, others

Tyreek Hill has a $31 million cap hit for 2024. That needs to be adjusted with a restructure.

That's when the team guarantees more money, so it can lower the cap figure by spreading out some of the hit into future years.

Other players with high cap figures that could be aided by the club, player and agent agreeing to restructure: Jalen Ramsey ($27.3 million) and Bradley Chubb ($26.8 million).

If Howard wants to stick around, something will have to change with that $25.9 million cap figure. He did not suggest he'd take a pay cut.

Extend Waddle or Holland?

The Dolphins have so much on their plate that extending receiver Jaylen Waddle or safety Jevon Holland before the final year of their contracts would seem a backburner issue.

It's true that Waddle fits McDaniel's offense well. And it's true that Holland has the potential to become a Pro Bowl safety.

But it's also true Miami did not extend Tua Tagovailoa, Christian Wilkins, Austin Jackson, Connor Williams or Robert Hunt before the last year of their deals.

On Tua and Wilkins, Miami was able to exercise fifth-year options. It can do that for Waddle. But as a second-rounder, Holland would be a free agent after the 2024 season if not extended.

Roster construction

The Dolphins feel that have a good young nucleus that includes Tagovailoa, Waddle, Jackson, Zach Sieler, Chubb, Jaelan Phillips and Holland.

Players like Hill (29) and Ramsey (29) are in the range of player Miami must now consider if it is to truly be in "win-now" mode.

Grier has typically shied away from players who are 30+, and even at times, 28+, but perhaps that mentality will shift a bit if Miami feels this window will be closing.

Miami is also built on speed. Which is important in today's NFL.

But do the Dolphins need a few more glass-eating, street-brawlers on both sides of the ball?

Probably.

The next step

Unless the Dolphins go 14-3 next season and claim home field throughout the playoffs, they'll need to consider if they're built to win on the road in the winter.

Should the Dolphins add a big, power back?

Do the Dolphins need another pass receiving threat at tight end? Or could Miami convert a big receiver to tight end?

Do the Dolphins need another linebacker with really bad intentions?

Should Miami ask Tua to run a bit more and/or extend plays a bit more often in 2024?

Look, Mike McDaniel said he's going to dig into everything.

What did opposing defenses figure out about Tua and McDaniel by the end of the season? And how can Miami counter-attack their adjustments next season?

It was a very exciting and very productive year for Miami's offense (almost all but the very end of the season) and defense (almost all but the very start of the season).

But in the end, no playoff wins in 23 years is completely unacceptable to owner Stephen Ross. It must be, right?

It's been more than two years since Ross met with reporters to answer questions.

But it seems Ross is counting on Grier and McDaniel to fix it.

This is not a roster devoid of championship-level talent.

But Grier and McDaniel must make the right tweaks. In the draft. In free agency. And in determining where those precious salary cap dollars should be spent.

Joe Schad is a journalist covering the Miami Dolphins and the NFL at The Palm Beach Post. You can reach him at jschad@pbpost.com and follow him on Instagram and Twitter @schadjoe. Sign up for Joe's free weekly Dolphins Pulse Newsletter. Help support our work by subscribing today.

This article originally appeared on Palm Beach Post: Tua Tagovailoa extension? Here are Dolphins' top offseason priorities