Avoid --compiler-options in makefile using nvcc
As mentioned in the comments, define two macros:

COMPILER_OPTIONS := -Wextra -Wall -O3 -Wno-unused-result -Wno-unused-parameters
CUDA_COMPILER_OPTIONS := $(foreach option, $(COMPILER_OPTIONS), --compiler-option $(option))

C in CFLAGS stands for compiler, and should contain only the compile phase options. Don't send CFLAGS to the linker, it is surely not interested in, say, -Wall. Conventionally the link phase options are passed in LDFLAGS.
I am surprised that

    $(CC) $(CFLAGS) $(LIBS) main.o -o main


did pick the math library. The linker processes the command line once and sequentially. As written, there is no undefined symbols lm could resolve by the time it is processed. The bulletproof way is to specify libraries after objects:

    $(CC) $(CFLAGS) main.o -o main $(LIBS)

Nitpick. CC is conventionally assumed to produce .o from .c. Since your source is .cu I recommend to alias nvcc to something else. NVCC perhaps.