All in one needed

I'd recommend the new Audi A3, but didn't find its seats very comfortable. You might like them better.

A Volvo S60 or V60 would check off most boxes, especially the seats, but they aren't fuel efficient with AWD (different, older engines than with FWD).

A BMW 328d or Mercedes-Benz GLK250 with heated leather lists for well over $40,000.

Your best bet could be a Ford Fusion. Fuel economy is just okay, and long-term reliability remains to be seen. But it has German dynamics, comfortable seats, AWD, and a sticker well under $40k.

I travel from PA to NY daily with my 11' Fiesta w/5sp & really enjoy it. I get close to 40 mpg & have 80k miles on it so far. Car has some issues but all resolved & minor. I have the SE without the SYNC but I can plug my phone into radio, it has cloth interior but heated seats (work great).

I put winter tires on & installed switch for the Stupid Traction Control/ABS so I am able to turn it off on the side roads. The cars handles great in the snow & never missed a day of work or had hard time getting home.

The Focus is simular but a little bigger, I am thinking of upgrading to Focus.

Nothing better than driving when looking for a car, Ford has been having a show all over US where you can drive thier cars to get a feel & ask questions without the Salesman annoying you