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Column C uses the spreadsheet calculator.
Except for the last two data points, methods A and C are in good agreement, but I leave you to make your own judgement.
This spreadsheet calculator is adapted from Air Conditioning Your Home [3], published by the Energy Office of Natural Resources Canada (NRCAN) and available from its web site. It appears to fall within the general range of the other methods, based on area alone. Most rules of thumb are designed for single rooms, or two rooms joined. The author's calculator considers numerous more factors: