Auburn guard Miles Kelly (13) reacts to play against Tennessee in the semifinal round of the Southeastern Conference tournament on Saturday. Tennessee won 70-65. (AP photo)

Auburn is the top overall seed in the NCAA Tournament, with Duke, Houston and Florida joining the Tigers on the No. 1 line in the March Madness brackets released Sunday.

The NCAA selection committee favored the regular-season champs of the record-setting Southeastern Conference despite three losses in their last four games, along with a loss to Duke back in December.

The Tigers (28-5) and Gators were two of the 14 SEC teams to make the field, which are the most for a conference in the history of the tournament.

It’s Florida, which captured the SEC tournament by winning three games with an average margin of 15 points, that opens as a slight favorite to win it all at the Final Four in San Antonio on April 5 and 7, according to BetMGM Sportsbook.

In something of a surprise, both North Carolina and Texas slid in off the bubble, while Indiana, West Virginia and Boise State did not.

The 68-team bracket starts whittling down on Tuesday with preliminary games, and the main draw kicks off on Thursday and Friday, with 32 games at eight sites around the country.

A tribute, then a bracket with plenty to talk about

The selection show began with a heartfelt tribute to the late Greg Gumbel, the CBS stalwart who oversaw the bracket unveiling for decades.

Then, just as Gumbel would have preferred, it was about the basketball — and this time there was plenty to talk about.

North Carolina looked all but out, a victim of a 1-12 record against so-called Quad 1 opponents and part of a conference (ACC) teetering on the verge of a historically bad season. But the Tar Heels were the last team in, thanks maybe to a strong nonconference slate, while Texas was also in — its seven wins against Quad 1 teams outweighing its overall 15 losses.

The Carolina inclusion was certain to fuel some conspiracy theories. The chair of the selection committee was Tar Heels athletic director Bubba Cunningham, who said rules state he cannot be part of any debate about his own team.

“As vice-chair, I managed all the conversations we had about North Carolina, and we had quite a few,” said Sun Belt Conference commissioner Keith Gill, who, in an unusual move, was brought onto the CBS bracket show to discuss Carolina.

The SEC’s 14 teams were followed by the Big Ten with eight and Big 12 with seven. The ACC, meanwhile, ended up with four teams, barely avoiding its worst showing since 2000, back when the conference was half the size it is now.

Even in a down cycle, the ACC has Duke, and Duke has arguably the best player in the country in freshman Cooper Flagg, a 19-point, 7.5-rebound-a-game freshman whose ankle injury, the school says, will not keep him out of March Madness.

Tom Izzo will lead Michigan State to its 27th straight tournament. The Spartans are seeded second in the South region and will face America East champion Bryant in its opener in Cleveland, Ohio.

Marquette received a No. 7 seed in the South region and will play No. 10 seed New Mexico in the first round in Cleveland.

Michigan earned a No. 5 seed in the South and will face UC San Diego in Denver.

The Wisconsin Badgers drew a No. 3 seed in the East region and will play No. 14 Montana in the first round in the Denver regional.

Gonzaga is in for the 26th time, though extending its streak of making the second weekend to 10 years will be tough. The Bulldogs, after an “off” year in which they still won the West Coast Conference, are seeded eighth and could face Houston in the second round.

The SEC, Big Ten and Big 12 captured 42.5% of the spots.