I bought a set of wheels and tires for $320. How do I count that toward my budget?

I see Tires are part of the safety exception if I am reading it right.

I bought a set of used Mustang wheel and tires for $320. College kid was asking $450 but since he was using them as a coffee table (2 on 2), I think his roommates (who were there) were open to offers.

Do I count it all, or half tires and half wheels?  Or is it all exempt?  Last one seems unlikely

2004 Cop Car

Nick

You should have had the seller issue a receipt for the tires and wheels separately. The wheels will need to count, the tires are exempt. I'll leave it to others to chime in on what's a fair way to split it. See if you can find the same wheels (without tires) listed in a couple of ads and use that as an FMV for your wheels.

Tires were 320, wheels were free.  Get seller to state that in an email and you’re golden.

That's something you really need to get the seller to sign a receipt for. Without seeing them I'd value genetic Mustang wheels at $100 and the rest goes to tires. 

Yeah, probably best to use FMV with supporting documentation for the wheels.