I am going to college and I want something that is really comfortable and I don't care about what the price is or fuel economy as long as it is comfortable, reliable and durable
You are an inexperienced driver, so from my stand point, I'd rather see you in a car. You are likely going to get in an accident somewhere in your early driving years, so an SUV is going to better protect you. It's really a toss up. Consider what else you would be using the vehicle for, cost of gas, insurance, the mileage, and also tires. Purchasing new tires for a car is extremely reasonable (like $200 for all) as opposed to replacing larger tires for an SUV ($600 is cheap). Hope that helps with your decision.
Then get a Cadillac or Lincoln. Even Mercedes. Those are all comfortable cars. If you get one of those, it really does not matter, because whether you go SUV or CAR, both are equally comfortable.