Alcohol (which is the better of the two options)

[MJR]

Sunday Trivia Question:
Two bodybuilders, Mark and Matt, go out for a birthday celebration. They are currently both on a bulk seeking maximal rates of muscle gain. Which of the two is making a better decision as far as 'making the best' out of bulking with alcohol in the mix?

A. Mark consumes 500kcal worth of alcohol, and the rest of his diet is solid with 1.5g/lb protein, etc. He is in a net 500kcal surplus, including the 'empty' alcohol calories.

B. Matt has everything the same as Mark except that he thinks the 500 alcohol calories are not effective in providing an optimal surplus, so he consumes an extra 500 calories of 'quality' nutrient calories to support his growth. He is in a net 1000 calorie surplus and believes the alcohol calories cannot/should not be counted for anabolism.

Which is the smarter choice? (Of course, option C is Steve who doesn't drink at all and has a typical 500 calorie surplus, but for the purposes of the question, just pick A or B).

(It's a Sunday, I figured I'd make this a little creative). Thanks for playing along.