Last week, George Kittle signed a four-year, $76.4 million extension with the 49ers making him the highest-paid tight end in the league. Technically.

The annual average value of his deal is $19.1 million per season, which is $100,000 more than the second-highest-paid tight end, Trey McBride. But all that money isn’t guaranteed.

The Athletic’s Dianna Russini broke down the structure of Kittle’s deal recently on her podcast.

“You take a look at the contract and it was super friendly to the 49ers,” Russini said. “First two years, $33 million, and $2 million of the third year is fully guaranteed, $22.4 million is on the deal in 2029 which he probably won’t see. So, pretty much bottom line the 49ers are committed as a practical matter to two years.”

In other words, Kittle’s extension really is a two-year, $35 million deal with some team options after that. So yes, the deal certainly is team-friendly.

This is how the 49ers generally structure big contracts. They give the player a high annual average so he can say he’s the highest-paid player at his position or one of them. That way, the player looks like he won the negotiation.

But really, he lost. Because the 49ers got what they wanted — low guarantees and team control.

I’m guessing the 49ers want to structure Brock Purdy’s contract the same way. Unfortunately for them, Purdy is much younger than Kittle plus he’s a quarterback, so he has more leverage and is less likely to fold like Kittle did.

We’ll see if the 49ers will fold.