The costs associated with the 150HP conversion have been discussed many times on the forum...
"Ballpark" figures to convert a stock 150 to 150hp run from $30K-$40K, so you could deduct the "core" value of the run out 0-200, the prop and spinner and maybe all the accessories and roll all that towards the conversion cost. It has been mentioned many times it would be less expensive to buy a 150 already converted, even if at TBO.