Do not have ducting put in the attic unless the roof deck is insulated and the attic is a semi-conditioned space -> if you value energy efficiency, which really everyone should.
Attic also sucks for service access, so if you can spare some square footage, have the furnace or air handler in a closet.
Now, cool-calc makes a lot of assumptions, so it is important to actually input everything manually.
Assuming your results are accurate.
60 000 btu furnace is absurd for 25k btu heat loss. Putting in an 80% these days in michigan is not a good idea due to climate, though if you end up with a furnace in a cold attic, it's actually the best choice due to issues with freezing condensate.
If you want furnace:
1. If attic roof deck will be insulated:
Get a 30 000 btu lennox or armstrong 95 to 96% (A961E for single stage or A962E for 2-stage), or 30k btu goodman (
ss-gm9c96) or a carrier single stage 26k btu 95%. (
Carrier 26k)
30k btu gives a margin of safety, but keep in mind very few hours are spent at or below design temp.
Combine with a 1.5 ton a/c.
2. If the attic will be a uninsulated cold zone, get a 40k btu 80% single stage furnace, outputting 32k btu with 1.5 ton a/c.
2-stage with ductwork through a cold attic increases duct loss.
Either way, a furnace with a powerful 1200 cfm+ rated blower is unnecessary, 2 ton drive/800 cfm rated would do just fine.
If you want a ducted heatpump:
It should be a cold climate model that maintains full heat output as it gets colder outside and also shuts the fan during defrost cycles, would need to be sized for heating -> 2 ton. If not, it will need electric supplemental elements ("heat strips"), expect electricity consumption to be high.
Would likely be more expensive than a furnace and a/c.
What about mini-splits?:
You'll get different opinions and it depends on what is more important - looks or energy efficiency.
I would go for mini-splits if the only other choice is ductwork in a cold attic.
I would go for central with ductwork over mini-splits if the attic roof deck will be insulated.