A) The difference between 70 and 105 IBU to most drinkers' palates will be minimal. Whirlpool IBU's tend to be less harsh than boil IBU's (at least to me), and most drinkers can't perceive an increase in IBU's above the 70-80 range.
B) It's unlikely that you'll hit 100+ IBU's anyways. There is a limit to how much iso-AA will dissolve in wort, plus the yeast will end up pulling some out during fermentation as well. My 400+ calculated IBU IPA measured at 98 IBU's when I sent it for lab analysis.
C) Short of running controlled experiments that are analyzed in a lab, calculating whirlpool utilization at the homebrew level is a total crapshoot. It would not surprise me at all if the BeerSmith estimate is high.
In other words, run with the recipe you have. If something needs to be tweaked, then adjust it on a future brew. If the beer ends up too bitter, make the adjustment in the earliest bittering addition and leave the late hops as-is.