"Which option is going allow me to pay less taxes overall?"
No. 3 of course because. as I explained, that larger profit won't be subject to payroll taxes. Now maybe going that route puts you in an underpaid situation resulting in penalties and interest, but technically those are not taxes and if the real question "is which option results in the least amount paid to the IRS" nobody can answer that as it's a facts and circumstances situation. Since underpayment penalties are not that onerous right now and as it sounds like the big pickup in business came late in the year, allowing you to possibly "annualize" your income resulting in no or very little penalty, I'd GUESS that No. 3 is still the best route.
But that's EXACTLY what your CPA is there for.
