Fair market value assesment for chalenge car parts (Camaro and Lt1 stuff)

We bought a set of 9.5'' wide C4 Corvette wheels to run on our 1994 Camaro challenge car. I want to keep the stock z-28 wheels for another project, so I'm looking for a fair market value assessment so I can subtract them from our challenge budget. Here's the wheels on the car:

None of them have any curb rash, they're in really good shape. I have all 4 matching center caps, in good condition. They're wearing 245 tires, but the tires are in bad shape.

What's their fair market value? I'm thinking $100-150??

I also have a spare LT1 350 short block, aluminum heads, and intake.

Here's the heads. They came off of a Camaro with 122,000 miles. They have not ben rebuilt:

Here's the short block (the one on the right, unknown miles) and the used intake (sitting on the floor in the background, off of a Caprice ~125,000 miles)

I want to keep these parts to build another LT1 motor for another car. I got these parts in a package deal with the motor we're running in our challenge car. We paid $400 for the 'package' (Motor parts plus motor we're running. Yeah, it was an awesome deal). What's the fair market value of the short block, aluminum heads, and intake? I'm thinking ~$300?? Again, I want to keep these parts for another project, and subtract their fair market value from my challenge budget.

Thanks for the input guys!!

Wheels sound good to me at $150 but I'm not up on lt1 prices.

Anyone else want to throw in their $0.02 in on the wheels, or guesstimate FMV on the LT1 parts??

Scrap high value on wheels is $20 per >>>>>>>>>>>>>>>>>>>>>>>>>>$81 complete paint kit https://www.paintforcars.com/kitu_arcticwhite.html

They'd probably go 150-200 by me.

150-200 for the wheels and 300 seems about right for the engine stuff.

My boss paid 325 for a pair of complete lt1s. One aluminum headed one cast iron.

This was 2 years ago but figured it may help with value. Disclaimer is he seems to find deals everywere.