Best way to align headings

What is the best way to align headings when some are one line and some are two lines?

Here is an example I did in a spreadsheet…

Here are some choices:
1.) Keep headings on one line and increase box width
2.) Top align disparate headings
3.) Bottom-align disparate headings
4.) Top-align headings and keep body text snugged up with headings
5.) Top-align headings and top align body text - like I have - and live with the heading gaps

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