The Rams already picked up Goff's 5th year option to the tune of $22.783M and that amount has already been deducted from the Rams' 2020 cap space. I agree that the Rams will extend Goff sooner rather than later, but the extension applies to 2021 and beyond and will not impact the 2020 cap unless the Rams want it to.
Here's one way to do that.
Currently Goff is on the books for 2020 with a $22.783M cap hit. Assuming a 4 year, $147M extension with a $68.25M signing bonus, this is how it could play out. Note that in this scenario Goff pockets $77.
2020: $9.133M salary plus $13.65M prorated signing bonus: cap hit $22.783M
2021 :$20M salary plus $13.65M prorated signing bonus: cap hit $33.65M
2022 :$22M salary plus $13.65M prorated signing bonus: cap hit $35.65M
2023 :$24M salary plus $13.65M prorated signing bonus: cap hit $37.65M
2024 :$26.4M salary plus $13.65M prorated signing bonus: cap hit $40.05M
AlbaNY_Ram