Acadia verses regular HP verses Mini Split

[RMK]

my time is running out to get a HVAC system in my pole barn / garage before winter. i was hoping that someone can help out this newbie with HVAC suggestions along with the pro's and con's.

my garage is in central NJ (08540) so we probably average about 32 degrees in winter, 65 degrees spring and fall and maybe 85 degrees in the middle of summer. we might hit 0 and 100 degrees once or twice a year.

my building is the following:

30x36 with 10' ceiling pole barn on a 6" concrete slab
first floor is strictly a garage / workshop area
R19 insulation on exterior walls
R13 on interior wall
R30 on lower level ceiling
garage doors are clopay coachman 4 layer insulated doors
second floor is storage / business space
R19 on the kneewalls
R19 on exterior walls
R30 on upper level ceiling
the entire interior will be sheetrocked with 5/8" rock

the pole barn has it's own electric meter, no water and no gas. i am looking to keep the lower level at 55-60 degrees during the winter months (december - march), doubtful i would use any ac in the lower level at any point. the upper level i would like to maintain 65-70 degrees in the winter months and 70-75 degrees in the summer months.

the three options i am looking at are:
1. Hallowell Acadia 3 ton
2. Typical HP from Carrier or Trane or another company like them
3. Mini Split multi zone system from Fujitsu or Mitsu. something like a 24k or 30k system in the garage and an 18k system for the upper unit.

suggestions .... comments .... please !

my head is spinning at this point.

[RMK]

ANYBODY?????