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400HP will cost about the same to build (turbo will be a bit cheaper but you still need everything else). The cost different is the usage, a 400HP setup will cost less to run and will be easier to drive. Going "down" from 500 to 400 may shave around 0.5K off of your budget, a grand max.
Your budget allows you to get a nice chassis, and a 300HP SR so i strongly suggest starting there. Do that, learn how your car drive, then get more HP. It will be funnier and more efficient this way, driving a 400-500HP 240sx on a track is not by any mean easy. I would even risk saygin that if you are not a pro or very talented driver, you just cant expect anything by jumping in a car like that if you have not driven a fast one previously.
You cant step on the throttle, you will be overtaken by easier to drive 300HP cars, get angry and finish in a gravel pit somewhere. Like everyone playing out of its league.
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