EAST RUTHERFORD, N.J. — Third-stringer Danny Etling tossed a 1-yard touchdown pass to Ralph Webb early in the second half and iced the game with an 86-yard run late as the New England Patriots beat the New York Giants 17-12 in a preseason finale Thursday night.

Both teams rested their starters.

Giants quarterback Eli Manning chatted with receiver Odell Beckham Jr. in the first half, while Tom Brady sat next to the New England water coolers and relaxed.

There wasn’t much action on the field, with the biggest play coming late after an Alex Tanney-led drive from the New York 1 stalled at the Patriots 14 with New England up 10-6.

Etling faked a handoff, and ran an option around right end and scored untouched to give the Patriots a 3-1 preseason record. The Giants finished their first preseason under new coach Pat Shurmur at 2-2.

Two Giants penalties for lowering the head to initiate contact set up Stephen Gostkowski’s 33-yard field goal in the first quarter.

Rookie Kyle Lauletta, who made the start for New York with Manning and backup Davis Webb held out, put the Giants ahead early in the second quarter with a 41-yard pass to Amba Etta-Tawo.

Etling set up the touchdown to Webb with a 40-yard pass to K.J. Maye. Tanney closed out the scoring with an 8-yard TD pass to Alonzo Russell with 48 seconds to play. The 2-point conversion run failed.

ROB GRONKOWSKI has all the incentives to become the NFL’s highest paid tight end.

Agent Drew Rosenhaus said Thursday the Patriots have added $4.3 million in incentives to the contract for New England’s tight end for the next two seasons. The deal includes $1 million in per-game bonuses and $3.3 million in incentives for catches, playing time and touchdowns.

Gronkowski, 29, has the potential to make $12.3 million this season and $13.3 next year when his base salary jumps to $9 million.

If he hits all the incentives, Gronkowski would be the NFL’s highestpaid tight end. Most of the incentives are reachable if he stays healthy.

The nine-year veteran would receive incentives of $1.1 million for 70 catches, playing 80 percent of the offensive snaps, nine touchdown catches and 1,085 yards receiving. However, he can collect on no more than three incentives.

Gronkowski had 69 catches for 1,084 yards and eight touchdowns in 14 games last season.

This is the second straight year the Patriots have added incentives to Gronkowski’s contact before the start of the season.