FMV - Wheels/Tires for Drag

I'm in the red VW bug hat car. I need a fair market value for a set of wheels and tires I'm borrowing for the drag event. The wheels are konig 15x7.5 and the tires are 225/45R15 kumho ecsta v720s purchased in 2020.

Going to be tough to get responses as the board usually goes dead during the Challenge. Always best to state what you think it's worth. I'll throw out some numbers. Wheels $50 each and tires $25 each?

Edit. If you are borrowing from a competitor then you don't FMV. You just use their budget number. 

I am looking at them right now. I second Stampie's assessment. We need 3 more to agree to $300.

I know the ones you're referring to and 300 sounds fair

I agree to $300.

I bought some koings last year used and I think they were $50 each, seems like a fair price. 

300 sounds legit to me not on site since 2 people there say it's fair

Stampie said:

Edit. If you are borrowing from a competitor then you don't FMV. You just use their budget number. 

This.

But also, I'll be your fifth @ $300 if your circumstance still needs FMV