The Buffalo Bills have put themselves in a no-win situation with running back Mike Gillislee. Matching the two-year, $6.4-million contract offer made to him by the New England Patriots as a restricted free agent means the Bills will be paying $4 million in 2017 to a backup. Declining to do so would bring the Bills a fifth-round draft pick, but also result in losing a player who led the NFL in yards per carry (5.7) and scored nine rushing touchdowns on just 101 carries in 2016. Additionally, according to ESPN Stats & Information, Gillislee produced first downs on 38.6 percent of his carries and converted third-down carries 75 percent of the time, both of which led the NFL. So, neither of those are ideal scenarios. Who should take the blame for that? General Manager Doug Whaley is undoubtedly getting his share, but it should be split with Jim Overdorf, the team’s senior vice president of football operations. His continued mismanagement of the salary cap has left the Bills vulnerable to having an offensive contributor poached from their roster for the second straight offseason by the Patriots, of all teams. As colleague Vic Carucci pointed out earlier Wednesday, that's an embarrassing scenario for the Bills. Last year, because they were tight against the cap, the Bills couldn’t match a contract offer from the Pats to restricted free agent wide receiver Chris Hogan. With virtually no space under the salary cap heading into the 2016 offseason, the Bills put the lowest tender on Hogan, for one year and $1.65 million. Because he was undrafted, that meant the Bills wouldn’t receive any compensation if he signed elsewhere and they elected not to match.