L.A. still remains the only team left in the playoffs that hasn’t suffered a loss but all that could change in Game 3. The Jazz have been listed as four-point favorites for the third installment.

Gamblers face tough decisions for this contest, considering you can argue either way for both clubs in this spot.

Let’s take a closer look at why the Jazz or the Lakers could present value.

Reasons to bet the Jazz (-4) in Game 3:

-- Utah owns a league-best 39-5 straight up and 28-13 against the spread mark at home.

-- The Jazz have outscored teams by 14 points per game (108-94) from Salt Lake City this year.

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-- Most would expect the second-best shooting team (49.7%) in the league to step up at home, especially after only connecting on 37 and 44 percent clips in the first two battles against the Lakers.

-- Jerry Sloan’s team was within striking distance in both Game 1 and 2, but just couldn’t make a clutch shot in the fourth quarter.

-- Despite losing the pair at Staples Center, the Jazz dominated the glass in Game 1 (58-41) and won the battle in Game 2 (41-37) as well.

-- Forward Carlos Boozer hasn’t played up to his ability at all, finishing Game 2 with 10 points on 3-of-10 shooting. The former Duke standout averaged 22 PPG and 12.6 against the Lakers during the regular season.

-- Defensively, Utah only allowed 89 PPG at home in the first round albeit against Houston.

-- Teams trailing 0-2 in this year’s playoffs have been decent in Game 3, especially at home. The host has notched a 6-2 record both SU and ATS in the seven instances.

-- Sticking with that trend, Utah faced 0-2 deficits twice in last year’s postseason. In the first round, it defeated Houston 81-67 in Game 3 at home and then crushed San Antonio 109-83 in Game 3 in the conference finals – again at home.

Reasons to bet the Lakers (+4) in Game 3:

-- L.A. is arguably the most talented team playing in the postseason right now, winning five of its six games by double digits.

-- The Jazz don’t have an answer for the league’s Most Valuable Player, Kobe Bryant. He’s averaging 36 PPG, 7 RPG and 6.5 APG in the series.

-- The Lakers have won and covered seven of their last eight games against the Jazz, including two of the last three trips to Salt Lake City.

-- Los Angeles defeated Utah 106-95 on Mar. 20 as a six-point road underdog. The Lakers opened up a 38-18 lead after the first quarter and coasted behind 27 points from Kobe Bryant.

-- Favorites have posted an 10-0 SU and 9-1 ATS mark in the second round of the playoffs. If you believe things will balance out, then why not take the top-seed plus the points. Underdogs are certainly due to win, right?

-- The Jazz are 2-1 SU in the playoffs at home, but only 1-2 ATS.

-- L.A. won and covered both of its road trips to Denver.

Total Talk

-- After watching a combined 230 points in Game 2 jump ‘over’ the closing total of 211 points, oddsmakers have pushed the total on Friday’s matchup to 215. Game 1 saw the combined 207 points barely slip ‘under’ the closing total of 212 1/2, but keep in mind that the two teams posted 24 points in the final two minutes due to intentional fouls and free throws.

-- The Jazz have posted 98 and 110 points in the two losses despite missing more shots than they’ve made.

-- Phil Jackson’s squad has busted the century mark in 16 straight games, including all six postseason affairs.

-- Los Angeles has benefited from the free throw line in the first two matchups, taking 46 and 43 attempts from the charity stripe.

-- The ‘under’ has prevailed for both the Lakers (4-2) and the Jazz (5-3) at the counter more often than not in this year’s playoffs.

-- Utah and Los Angeles have watched the ‘over’ go 11-5 in the previous 16 meetings.

Chris David can be reached at cdavid@vegasinsider.com