Jim and others what is the opinions on 3 month vs 1 yr treasury bills, and the advantages?

Your risk of loss is low either way.
Worst case with a one year, there is a big change in interest rate expectations (higher) shortly after you buy them, and the market price goes down a bit, AND you change your mind and decide you need the money just then, so you realize a small loss. In round numbers, the percentage you lose equals the rise in prevailing interest rates. A quarter of a percent, maybe up to one percent? Sudden big interest rises are very rare.

I don't think anyone here has any idea about what's likely to happen to interest rates or expectations any more than the global consensus, so don't worry about there being a "smart" strategy, there isn't one. That being said, if you have a hunch about an upcoming interest rate change, for example the current rates look decently high to you and you think there's a good chance of a cut some time soon, going a bit longer isn't crazy: you lock in the higher rate a bit longer.

A few possible strategies spring to mind:
(a) just always go 3 months out. (or 6, or whatever).
(b) pick 3 month or 1 year, whichever is the higher rate the day you are buying.
(c) either of the above, but staggered maturities with subsets of your cash

Jim