NEW YORK – First the easy part: The Rangers are guaranteed to play in the post season and can finish no worse than sixth in the Eastern Conference.

Now for the tough part: Who they will play and where will Game 1 take place are questions that still need to be answered after the Blueshirts dropped a 4-3 shootout decision to the Islanders at Madison Square Garden.

Talking to them, it would seem like they don’t care who they play, but would like to have some momentum going into the playoffs. Because of that, Sunday’s game in Newark makes a probable first round matchup with the Devils into an eight game series, with positioning coming first.

If the Rangers win that game in regulation, then they will have 98 points, besting the Devils and getting home ice opening up on Thursday at the Garden.

Yet, if the game goes to overtime, then New Jersey gets the fourth seed and the Rangers fifth with Game 1 probably opening on Wednesday, no matter the victor.

The Rangers can also clinch a date with the Devils if Buffalo beats Boston tonight at the TD Banknorth Garden.

The Blueshirts could finish sixth if the Bruins win tonight and the Devils win on Sunday in regulation. The Rangers will then have to face Washington or Carolina, depending what happens in Capitals game against the Panthers later tonight.

Complicated? Well it will get easier, unlike the game last night when the Blueshirts could have locked the No. 5 slot up with a win.

“We tried our best,” said captain Jaromir Jagr, who continued his hot play with the game tying goal in the third and an assist in the second. “[The Islanders] have a lot of young guys who are talented and they had nothing to lose. Not only did we not score, but they scored.”

It was one of those games for the Rangers, who went 0-8 on the power play and saw the Isles get some fortunate breaks.

On the Isles second goal of the night, it seemed like Henrik Lundqvist, who had 29 saves, smothered the puck, but before a whistle was blown, Miro Satan knocked the goalie’s stick, jostling the puck in. What should have been a goaltender interference call and another power play chance became a 2-1 Islander lead.

Then later in the second after the Rangers tied the game and now on a 5-on-3, the puck got away from Brendan Shanahan allowing Radek Martinek to outlet to Richard Park, who beat Lundqvist one-on-one for the shorthanded tally.

“That stuff happens,” said Brandon Dubinsky. “You try to keep the puck in; it was a bad bounce. It was right there on [Park’s] stick and he gets a breakaway.”

Yet, the Rangers fought through and peppered Wade Dubielewicz with 51 shots on the night to get it to a shootout.

Unfortunately, a miscommunication between coach Tom Renney and the referee caused the Rangers to shoot last, even though it is their preference to lead off at home. It forced the team on its heels with the Islanders scoring on their first two chances, and ultimately winning it in four rounds.

“We wanted to win obviously,” Renney said. “I’m not sure if we were, and I’ve used this word before, a tidy enough team to do that. You have a 5-on-3 opportunity and you give up a shorty, that’s pretty tough.”

Very well, but they do control they own destiny. A win on Sunday in regulation and no one will remember this game.

Notes: Lundqvist was named team MVP and received the “Good Guy” award from the Professional Hockey Writers Association…Dubinsky received the Steven McDonald Extra Effort Award before the game.

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