Sounds like you already have 3 bedrooms upstairs, including the master suite, so I'm assuming the basement bedroom would be an extra room for guests. Bedrooms are for sleeping, so put it towards the back. This will require adding a window and an egress well for the bedroom. I'd rather have the air and openness the windows provide for my workout room, so put the workout room to the front.

Thanks. I would love to do that but I can't get egress for a variety of reasons.

Re: No egress window: Two doors to the bedroom, one towards the back of the house, and another into the stairwell hall, I believe would meet the egress requirements.

Option C: The size and location of a bath with both tub and shower is too big and unremarkable (no windows/view) for a Guest Room.

Option D/E: The size of the Gym is too small.

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Maybe re-assess the entire floor, making the Gym a storage space. Assume the other bath is for pool use wanting quick exterior access, not to be shared with Guest Room. If not, I would want both Rec Area and Seating to be on exterior window walls. If move storage room (to where Gym is now) can make more room against back wall for seating, bathroom, better layout of bar area, etc as choose.

I'm trying to figure out why a guestroom needs an en suite. Put one bathroom in the basement. Put it beside the guestroom at the bottom of the stairs. That will put it away from the public areas of the basement so it will feel more private. Reclaim that windowed area for your gym or your seating area-- whichever will benefit more.