Too many stitches and a yarn join question

I’m working on Skully from SnB. I’ve gotten to the point where you start binding off for the neck and somehow I have an extra 4 stitches. Maybe I didn’t decrease enough (although I counted and I’m pretty sure I did)? What is the best way to take care of those extra stitches? I figure I have 3 options:

1- bind off the extra stitches and make them part of the neck. But would that cause problems when making the neck later on? Would it be too wide?

2- Divide the extra stitches evenly on either side of the BO, then follow the directions and BO 2 stitches every row until there are 18 on the needle. Maybe this would add extra rows or make the neck too long?

3- Combine 1 and two by adding 2 extras to the BO section and then divide the other two evenly on either side… maybe that would work better? Maybe it would be more proportional?

My other question is it says to K 30 stitches and then join the second ball. Then I start BO stitches. Do I drop the first ball at this point and just knit with the second one? I know I need one for each section once I start binding off, but I’m a little fuzzy on where to start the new ball…

Thanks!

Dorothy in Omaha