The American Gaming Association has estimated that Americans will legally gamble $3.3 billion — with a “b” — on the men’s and women’s NCAA Tournaments this year, a 54 percent increase over the past three years.

Here is where we wish you luck, ask you to bet within reason and with restraint and also welcome you to the best time of the year to do absolutely nothing on the couch.

We have reached what is ironically called Dancing season. The NCAA Tournament might be the best built-for-TV sporting event we have, filled with hopefully harmless bracket pools, plenty of heartache and Cinderellas.

Check out The Post’s coverage of the teams and players to watch now that the Madness can truly begin: