Thor Nystrom and Mark Lindquist wish you a happy New Year with their ATS picks for the Dec. 31 bowl slate, plus breakdowns of the Citrus Bowl and Outback Bowl on Jan. 1. Bowls covered in this episode:

Military Bowl presented by Northrop Grumman (Dec. 31): Virginia Tech-Cincinnati

Hyundai Sun Bowl (Dec. 31): Pitt-Stanford

Autozone Liberty Bowl (Dec. 31): Oklahoma State-Missouri

Redbox Bowl (Dec. 31): Michigan State-Oregon

San Diego County Credit Union Holiday Bowl (Dec. 31): Northwestern-Utah

Taxslayer Bowl (Dec. 31): NC State-Texas A&M

VRBO Citrus Bowl (Jan. 1): Penn State-Kentucky

Outback Bowl (Jan. 1): Iowa-Mississippi State