You are only going to file Form 2210 if you have an underpayment of taxes.
If it were me, I would go with option 1. As long as you have enough estimated tax payments and withholdings, you will not need to file From 2210.
Your bonus question is, no. If they make estimated payments that pay at least 90% of the tax due, they would not need to file form 2210.
The link below has a section about avoiding the underpayment penalty that I think will be helpful.
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