the second kitchen area has no provisions for cooking so it is not a kitchen according to article 100. I don't think it would need the 2 sabc by code. Now I'm getting 196 amps. Here is how. Let me know if I'm missing something.
3435 sq ft = 10,305
4500 water heater
10000 for 2 dryers
972 dishwasher
972 dishwasher
3000 sabc
1500 laundry
9600 cook top
4320 oven
4320 oven
1800 microwave
1488 well
total 52,777
minus the first 10000
42,777 @ 40% =17,111 + 10,000 = 27,111
electric furnace 15000
ductless heat pump 3384
wall heaters (2 wall heaters, 1600+700=2300. 2300@65%=1495
total 19,879
27,111+19,879=46,990
46,990/240=196 amps