[Jazzbass]

Ok, here's the challenge: you have a total budget of $40k. You need to get a car that can:

1. Be street driven on weekends and to/from the track, even hundreds of miles. Think VIR, MidOhio, Watkins Glen. IOW, soundproofing and A/c are a must. Active suspension and gimmickry like that are welcome and encouraged.
2. Good enough performance to run in red group with PCAP with a decent DE instructor type driver. I think this would mean something that could do 22s/23s at Summit on R comps.
3. Low-ish maintenance. Yes, tires, brakes, oil, pads are expected. Brake rebuilds, cooling problems, ice pedal issues, blown motors (looking at you, M96 and M97 cars), etc are not. The initial build and original $40k budget can contain items to mitigate issues here (e.g. Brake upgrade)
4. No more than 120 hours spent installing mods.
5. Bonus points for being able to carry a full set or track tires w/o a trailer.

So, can anyone build this car given these restrictions?

Consider any make/model, not just Porsche. Doesn't have to be an out-of-the-box stock car, and mods done count only the cost of parts, not installation.