Halloween is Tuesday, but it also marks the release of the first College Football Playoff poll — the only poll that will matter for top teams from here on out.

Fortunately for coach Kirby Smart and the Georgia Bulldogs, there shouldn’t be any tricks, only treats, as the undefeated 8-0 squad should be solidly in the top four. In only Smart’s second year, Georgia has risen to the ranks of the elite, dominating opponents all season long.

In fact, after Penn State lost to Ohio State on Saturday, the Bulldogs have a legitimate case to be the top team in the country, even over 8-0 Alabama, the current No. 1 team in the AP Poll.

Right now, it looks like it’s a two-horse race for the top spot in the CFP poll, especially when you consider that previously-unbeaten TCU also went down Saturday at Iowa State.

With that said, here are three reasons the Bulldogs deserve the top spot over the Crimson Tide on Tuesday night:

Signature win

Georgia’s road win at Notre Dame is looking better every week, as the Fighting Irish haven’t lost since and are in the mix for a CFP spot for themselves.

Alabama’s Week 1 neutral-site win over Florida State looked great then because Deondre Francois was healthy and playing, but doesn’t look nearly as good now, and no other unbeaten team has a road win that comes close.

Meanwhile, a pair of Georgia’s most-impressive SEC wins — a 41-0 shutout of Tennessee and Saturday’s 42-7 drubbing of Florida — came away from Athens.

The committee has said these things matter, so it would be a disservice to the Bulldogs to have them playing catch-up to the Crimson Tide when Georgia has the better resume at this point.

No SEC team has kept it close against them

While Alabama went on the road a couple of weeks ago and held off Texas A&M, 27-19, the Bulldogs haven’t been challenged by a conference foe.

The closest any team has come to competing with the Bulldogs was Mizzou’s 53-28 loss in Athens on Oct. 14.

Style points matter and blowing out opponents — especially conference opponents — usually impresses the Playoff committee.

No more cupcakes

The Bulldogs’ remaining schedule is much tougher on paper than Alabama’s, as Georgia plays Georgia Tech in its only remaining non-SEC game, while the Crimson Tide still have a game against Mercer.

When you compare the SEC schedules, Alabama and Georgia both have Auburn as their toughest remaining opponent, while the Bulldogs play South Carolina and Kentucky and the Crimson Tide face LSU and Mississippi State.

Yes, LSU and Mississippi State are better than South Carolina and Kentucky, but the Georgia Tech-Mercer comparison hurts the Crimson Tide’s argument.

Of course, none of it might matter if either team suffers a loss down the stretch, but for now, it should be clear to the CFP committee that the best team in the country resides in Athens.