Huge parts lot FMV approval request, please!

Next round is items that I am pretty much certain I know what the original purchaser paid for them.  In a couple cases, I have receipts, in others I have price tags from Summit's discount section.  The discount section price tags I am wondering if it is okay to go with them for FMV, versus closer to what I'd have to pay to buy them, but unless someone wants to put up a fight, I'm going with what it appears they were bought at.  In the spirit of "Don't be a dick", I will say they are unlikely to get used in a challenge build, so if I wanted to be a jerk about them, I'd want them to be valued higher than their discount tags, to make my budget adjustment on the other parts more drastic.  Anyway, on to the valuation.

Discount prices for the three items bought at Summit were the following, so I set these as FMV:

1. Pulley/balancer:  $20 (Retail price was $73.99)
2. Holley remote PS reservoir:  $40 (Retail price was $99.50)
3. Sealed Power H1129CPA pistons:  $125 (Retail price was $298.99)

I have a receipt for the wastegate, and just used the $67.94 price on it as the FMV. 

Patrick was able to find the online order receipt for the turbo, and sent it to me.  I set the FMV to the price paid, $269.

Next is used parts.  Here is where I had to make an ethical decision.  If I go by LKQ pull-a-part pricing, I could jack up the overall FMV of the lot, and again, on parts I'm not likely to use, so that would benefit me on the parts I would want to use.  Also, LKQ does not list environmental fees online, which they do charge locally.   I decided to go with a local U-pull (Bessler's) that usually has a decent supply of LS engines.  It does not tend to carry 4th gen stuff much, so I also decided it was more fair to value the Gen 4 rods and the LS3 cam at what I could find on FBM, instead of at a junkyard.

Gen 4 rods, I set the FMV at $88.33 based on an average of FBM prices.  I Thought they used to be able to be had for cheaper, but maybe I was wrong.

LS3 cam, I found a wide variety of pricing, and averaged it for an FMV of $58.75

To get junkyard parts price, I checked Bessler's parts list, and removed the tax from the total price they display.

Valve covers, $26.33, FMV'd the two of them at $52.66

LQ4 crank, FMV'd at $49.70

Rockers are $3.93 a piece, so 16 of them I FMV'd at $62.88.

Waterpump, I FMV'd at $11.43

Front bracket for the engine, I had previously included it as part of the waterpump valuation, but split it out here, FMV'd at $27.93

Exhaust manifolds were $39.34 each, so I FMV'd the pair at $78.68

Engine harness, I FMV'd at $55.17

PCM, I FMV'd at $48.63

Finally, new parts that I do not have evidence of what was paid for them.  In some cases, I was able to find exact or close part numbers,. but in others, I was not so lucky.

Fabricated Intake, could not find it, but this looks like it, and has the same size throttle body.  FMV'd at $378.69.  At that price, not something I am likely to use on a challenge car.

Torque converter.  Found a part number on the converter itself, and this is where it led me.  FMV'd at $319.99

Intercooler.  No part number matches, but this Amazon one seems to be the same spec.  FMV'd at $71.99

Intercooler piping kit.  Found a partial part number match on this, and it looks to be the same thing.  FMV'd at $105.82

FPR, could not find an exact match, but it looks like the generic one available all over the place.  FMV'd at $29.13

Blow off valve.  Another partial hit on the part number, and this looks like it to me.  FMV'd at $38.00

80# injectors.  Found for sale at $53.20/each, but out of stock.  FMV'd the 8 of them all together at $425.60.  Another item I am unlikley to use in a challenge build due to the cost.

Stainless LS turbo headers.  Found these, that look like the same thing.  FMV'd at $174.39

Unless I find anything else that I am certain got tossed in when I was up there picking everything up, I think that is it.

Bueller?