I vote B. It's a no brainer decision for me.
Having a dedicated workspace is worthwhile, it helps attract more guests. Especially digital nomads, workers etc. By the way, my sister is a digital nomad and she looks for a proper ergonomic chair, the desk is less important. She looks at the photos to determine this.
I agree big dining tables are worthless, and the usual rule is that if you only have 2 guest max in a property, then you only provide everything for 2 guests. From couches, to only 2 dining chairs/small table, maybe double the crockery/cutlery/glasses if you want to be generous but that's about it.
Kind regs MK