I would honestly think twice about towers if it's just for a small room. We just moved to a new place with a larger rec room (400 square feet), and the M40s finally sound the way they should...the room they were in before created all kinds of placement and tweaking challenges. I have a sneaking suspicion M60s will be WAY too much for a small room.
A good approach might be to get a pair of M3s AND M22s, and a small sub (EP125/175, or any of dozens of other manufacturer's subs). Keep whichever pair of speakers sounds better to you with your music tastes, and let the sub handle the deep bass when you're in the mood for it.
Spend the extra cash on a good integrated amp, rather than a cheap receiver.
