I'm suprised that you need a 110k BTU furnace in a location where you need 3.5 tons of cooling. You'd need to be well north for that match.
+1 on 95%+
I'm partial to Carrier Equipment, but you need to have hte Performance series quoted. I also think you should alwasy price, good better and best. I'd alos price out a York Affinity modulating furnace and a Carrier Infinity both with 2 stage AC.