Action Network NFL analyst C Jackson Cowart is in his first season in The Post’s Bettor’s Guide. Here are his best bets for Week 18.

ATLANTA FALCONS (-4) over Tampa Bay Buccaneers

I can’t believe this line hasn’t moved more considering how little this game means for the Buccaneers — and how unlikely they are to play their starters for the entire contest.

Coach Todd Bowles has said he’ll start the regulars for this meaningless finale, but even he’s conceded that could change and they may not suit up in the second half. That makes sense given this team’s myriad injuries across the entire roster — which is also a reason to fade Tampa Bay, anyway, as this group barely beat the Falcons earlier this year and has only looked worse as the year wears on.

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PITTSBURGH STEELERS (-2.5) over Cleveland Browns

I really don’t understand this price on the Steelers, who are not only the better team but also the only one with something to play for.

Pittsburgh has won five of its past six games — holding all six opponents to 17 or fewer points —and needs one more win for a shot at the AFC’s final playoff spot, which will still be up for grabs at kickoff. The Browns have done little to impress me in the Deshaun Watson era, and I don’t see them as equals here against a motivated Steelers squad.

Last week: 2-0. Giants (W), Ravens-Steelers Under (W)
Season: 16-15-1.