Wrong... $8.4 million would make him the highest paid coach in terms of base salary.
The two above him are Saban ($11.1m) and Swinny ($8.5m)
Sabans $11.1m for 2017 includes a $4m one time signing bonus for his new contract. His base salary is $11.1 $4 = $7.1m
Swinnys $8.5m for 2017 includes 2 bonuses.. $1.5m signing bonus and an additional $1m for winning the 2016 National Championship (which was played in 2017). His base salary is $8.5 $1.5 $1 = $6m
If Gundy is offered a base salary of $8.4m, he will be the highest paid coach in college football.