We don't know where the sticking points are though.
It could be they are offering what he wants per year, but not enough years. Or it could be they are offering the years he wants, but not enough of an increase to stay inline with projected league-wide salary increases.
There could also be other details that are sticking points.
I am not on either side, but since we really don't know where the issues are, it's hard to say which side is being more fair or more unreasonable.
If they do not sign him to a new contract though, i hope they go into the draft assuming he won't be on the team long term so they can draft another potential starting quarterback rather than do what they have done in the past and assume it will all get worked out, until it doesn't.