Work with me here, people. Let’s just say the University of North Carolina draws a line in the sand.

The UNC administration, tired of banging their head against the wall while dealing with the most tone deaf association in the history of associations, decides they’re going to play star wide receiver Tez Walker — NCAA “rules” be damned.

What, exactly, is the NCAA going to do about it?

“Would I do it? Not a chance,” a Power 5 athletic director told me. “Would I like to see North Carolina do it? Oh, hell, yes.”

Because this is North Carolina we’re talking about, 1 of the top properties in all of college sports. A true blue-blood.

This isn’t Memphis playing a basketball player, despite the NCAA saying no, and then having to vacate wins.

The NCAA isn’t going to do a damn thing to North Carolina.

Before you get all sideways and declare there has to be rules, and everyone must abide by the rules, let me take you back 10 years with the very institution currently in the NCAA crosshairs. It was then that an investigation commissioned by North Carolina detailed a “shadow curriculum” of fake classes at the university where more than 3,100 student athletes were steered.

After years of investigations, after more than 70 academic reforms instituted by North Carolina, the NCAA announced in 2017 that UNC would not face penalties because — are you ready for this? — it “could not conclude that the university of North Carolina violated NCAA academic rules.”

Seriously.

Now fast forward to this fall, and North Carolina’s advocacy of Walker, who has already used his 1 free transfer and wanted another this season to play for the Tar Heels. While the NCAA allows hardship transfers beyond the 1 free transfer, they didn’t grant Walker eligibility in 2023 because — are you ready for this? — he didn’t document injury, illness or mental-health concerns necessitating the transfer or issues surrounding the athlete’s safety.

Only he did. Walker’s mental health was paramount to his appeal, as was the reality that his grandmother, who lives in Charlotte, NC, has multiple medical issues and Walker wanted to be closer to her and family, and to help take care of her.

Walker is a Dean’s List student, and he’s on schedule to graduate in December of 2024. He’s everything the NCAA wants from its student-athletes, his long road of clearing obstacles on and off the field a wonderful story of perseverance.

And the NCAA denied his appeal 8 times.

The NCAA released a statement Tuesday that said, in part, “transferring typically slows student-athletes’ progress toward a degree, especially those who transfer later. It stands to reason that multiple transfers would further slow time to a degree.”

Unless, that is, you’re on the Dean’s List and scheduled to graduate in 2024.

The NCAA also said, in part, “Citing extenuating factors, such as mental health, does not necessarily support a waiver request but instead may, in some situations, suggest a student-athlete should be primarily focused on addressing those critical issues during the initial transition to a third school.”

My god, this association is full of imbeciles — at the top of higher education.

Maybe someone at the NCAA should stand up amid the idiocy and explain that some dealing with mental health obstacles actually need their sport to help them feel whole and stay afloat mentally.

It is here where we circle back to North Carolina’s line in the sand. Frankly, it’s not as outlandish as you think.

North Carolina should suit up Walker and play him, and force the NCAA to make a move on a flagship sports program. What’s the NCAA going to do, vacate games?

Big deal, here is UNC’s response: We don’t acknowledge your elimination of wins.

And if the NCAA threatens a postseason ban, UNC simply tells the NCAA, ACC and College Football Playoff that it doesn’t acknowledge the penalty because helping a student-athlete overcome mental health needs does not constitute an infraction.

The CFP, which runs separate of the NCAA, could agree and place UNC in the Playoff (if it’s selected), or in a New Year’s 6 Bowl (if it’s selected). Or the ACC could place North Carolina in a bowl game if it reaches 6 wins.

Or they couldn’t, and then they’ll look just as bad as the NCAA.

With Walker, North Carolina could be favored in every remaining regular season game this season. They’ll be bowl-worthy at worst, Playoff-worthy at best.

While non-CFP bowl games are a separate entity from the NCAA, it’s in their best interest to play nicely with the NCAA — because the association annually certifies the games. But do you really think the NCAA will decertify the Gator Bowl because it invited a team the NCAA declared ineligible?

The NCAA, already dealing with massive public relations problems as high as the United State Supreme Court, isn’t going to decertify a bowl game that provides a postseason reward for players.

And the Gator Bowl — or any bowl — would be shortsighted to pass on UNC and star QB Drake Maye (and the Tez Walker story). The game would be packed, the television ratings would be huge.

The NCAA also doesn’t want the college football version of former UCLA basketball star Ed O’Bannon’s public undressing of the amateur model, which is currently teetering on extinction.

Imagine UNC defying the NCAA, of which it is a member, and Walker then suing the NCAA for millions of dollars for denying his appeal based on mental health needs.

Let’s go over the checklist, shall we?

— We, the NCAA, allow our member universities to pick up and move, conference to conference, at will with no repercussions.

— We allow our coaches to pick up and move, school to school, conference to conference, at will with no repercussions.

— We decide if you have mental health needs, not you.

— We make billions and give you pennies on the dollar in scholarship funds and a stipend — and we tell you when and where you can play.

That will go over well in … not 1 court in the United States.

Draw the line, North Carolina.

The NCAA won’t do a damn thing about it.