Bengals assigned the franchise tag to K Mike Nugent. The kicker franchise tag is estimated at $2.6 million to $2.7 million. Nugent, 30, nailed 33 of his 38 field goal attempts in 2011, good for a percentage of 86.8. He also had a stunning 36 touchbacks. Strong-legged and finally polished in terms of accuracy, Nugent recovered perfectly from a torn ACL, MCL, and meniscus suffered in his kicking leg in November of 2010.