I got this SC400 several months ago with IS300 wheels and tires on it, and have these stockers that came with it that I'm never going to use. They're the 16x7 wheels and are in good shape. They're stacked in my garage collecting dust and would be a good set of backup wheels/tires in case someone needs them, or maybe someone wants to just race with them instead of larger aftermarket wheels.
I can take pics for interested parties, but there is plenty of tread on the tires and the wheels are in good shape. I should still have the lugnuts laying around too.
As far as a price, I'll say $300 obo.