My proposed system is a WSHP. However, the heat from electric exceeds the heat used from boiler in the WSHP loop.

I would condiser the primary heating source in this building to be electric, and the correct Baseline System to be System 6 - Packaged VAV with PFP Boxes, Direct Exansion Cooling and Electric Resistance Heat (Table G3.1A page 180, ASHRAE Standard 90.1-2007.

The building is 120,000 sqft and 4 floors.

Is that correct? Do you agee with the selection.