Heading into Week 13, there are two weeks left in the regular season with plenty left to be sorted out.

With Minnesota and Baylor losing in Week 12, the list of undefeated teams at the top of the rankings has been whittled down. LSU, Ohio State, and Clemson remain undefeated and occupied the top three spots on the latest Playoff rankings.

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Now, the discussion has shifted to which one-loss team is the best in college football? That list of teams includes Georgia, currently No. 4 on the CFP, Alabama, Oregon, Utah, Penn State, Oklahoma, and Minnesota as one-loss, top-10 teams.

During a Saturday morning appearance on ESPN’s SportsCenter, Kirk Herbstreit said he believes Georgia is the best one-loss team right now. However, Georgia potentially facing LSU in the SEC Championship complicates things:

“I think you have to give Georgia the nod for right now. I think the way this thing is setting up is if LSU, Ohio State, and Clemson were to win out, Georgia has to play LSU, and they’ll get a chance to prove how good they are,” said Herbstreit. “I think if they lose that game it opens the door for the Big 12 champ, which could be a one-loss Oklahoma team, or the Pac 12 champ, which could be a one-loss Oregon, and Alabama.

“I think that would open the door for the Pac 12, which most people don’t even pay attention to. The Pac 12 champ, if they’re sitting there with one loss, would have the strongest argument to get in there in the fourth and final spot.”

Do you agree with Herbstreit’s argument?