May not be a gaming chair, but Walmart here had a nice high back, leather managers chair with lumbar and flip up arms for about 100 dollars. Bought my wife one as a Christmas present. You might look into that.
A good chair is Merex, not expensive. The Merax are highly adjustable for a range of preferences but my only complaint is that the arm rests do not adjustable inward. If I were less broad in the shoulders, I would find the elbow placement too wide. Also, it was my own fault but I tore the material on the seat in the first week by sitting on a pen the had fallen into the chair. Be mindful, it is NOT as durable as most synthetic fabrics. At the affordable price though, it's what I'd expect.
I have a DT3 sports prime evo red, but i don't even know if you can get this one.
Now, comfort wise it will come down to you testing em'... none will be able to answer that, but i can tell you a few things to look for before any purchase:
make sure they have 3D adjustable arms rests, fixed ones can get uncomfy after you recline your backrest, wich by the way is a must, I dont know any gaming chair without reclining backrest only, but run from ANY that has reclining seat along with the backrest, they must adjust individually.
you may not want highly colored seats, they tend to 'blur' with the usage, i'd go for black for sure, also, if they have lock-able 75mm wheels its also ideal, you'll thank me later in case you even buy a racing wheel and pedals.