The Gents start the final sports show of the year by asking themselves, "Why are the sports fans?" with the pair surrendering that they are not as big as fans of Pat McAfee (2:10). With fluffing on how McAfee was celebrated for College GameDay, the Gents have their gripes with the College Playoff being decided with the snub of Florida State University (13:30). The very first time in the tournament's history that an undefeated school was not selected as the final four schools that will compete, a true travesty that impacts the integrity of the CFP. TV eases the tension by educating EstoBro and the listening audience about the NBA In-Season Tournament (35:25) which is in the final stages and will be decided this week in Las Vegas for the title. EstoBro is excited over MLB's Winter Meetings (51:45) taking place this week and all eyes are on superstar Shohei Ohtani and where he will be playing baseball in the upcoming season. The Gents also give some attention to the current NHL season, why the San Francisco 49ers are a true playoff contender, and the Los Angeles Rams celebrating One Piece in their stadium over the weekend (71:30).

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