I do the energy sheets for the company and I have a few quistions about the loads. they are saying

1. Energy sheet needs correction. System selected appears to be over allowable limit of
115% of total equipment load of 32534 Btuh. Provide revised energy sheet or manual 'S' to
show correct sizing.

my equipment load is 32836 Btuh if you x that by 115% it comes to 37761.4 and they are saying that I can't use a 3.5 ton Carrier 14 seer system I have to use a 3.0 ton.

I know how to fix this in wright J but i want to understand why this is!!

thank you