edit: now that the post has changed my answer has as well. The cost for me is 69.99 for the 110's and 99.99 for the xp3's so if money was the deciding factor I would go with the xp3 and just up those water changes ......
Its basically a toss up between the two. However, if ac 110's are on sale at petsmart for 30 bucks, like they were about 6 months ago, i would go with the 110's