This is a hobby, especially golf. I play, I'm about a 12-14 handicap with about even odds I break 80 or 100 but typically end up in the mid to high 80s. Hopefully my approach helps some folks but disclaimer to follow at your own risk.
This is likely the most difficult sport you can handicap, keep in mind it is different than just about any other sport you may handicap as there is no team and although tennis is similar there is a repeatableness and eliteness athletically there that doesn't apply here.
First, in case you are fairly new to golf note that for the most part the season ends towards October of every year. Many of the better players take that time as the offseason and the start of the new season begins in January with the better players pacing themselves with specific events to tune them for the first Major of every year The Masters. The Masters is also unique as a "Major" tour event in that it is the only one played at the same course every year. If you don't know more about this majestic spectual I suggest you Google the plentiful info out there which elaborates on the particulars of this course/event and why most of the golfing world considers this the best golf course in the world.
So I'll try to shorten the rest of this (well probably not). Starting point, WHO WILL MAKE THE CUT. This is very important, the elite status of this event means you get the best and smallest field of any event. Higher level of competition means pressure and a lower score cut point. I have a lot of time invested in ranking up data and working some formulas, the bottom line I've identified 25 players who I think are the top 25 for this years event. Rather than fill pages with details I'd suggest doing a bit of digging yourself to understand what is important here. I few notables that did not make that list are: Adam Scott, Charl Schwartzel, Charley Hoffman, and Ian Poulter (although an argument maybe should be made). I note those as a bet for NOT MAKING THE CUT is reasonable for those on the list.