Can you please review below information and suggest if this system is properly sized and energy efficient? I am open to other ideas also.

Location: Secaucus, NJ
Building: single family, 2 story with open concept finished basement
Foundation: ICF basement foundation with R-26 in wall and R15 In the Slab
Framing: 2×6 stud wall with ZIP-R6 sheathing + R-23 rockwool insulation
Attic: vented, 2nd floor ceiling insulation-R38
we are planning to install air handler in the attic and then insulate around it to keep it in conditioned space. 

Windows- double pan fiberglass, Windows U-factor is 0.31  and  .29 SHGC

Should I install ERV or HRV for this location? installed standalone or integrate into air handlers?

Please see attached pdf and image for manual j calculations and zoning layout.