let me see what i can come up with for price
if you're going with sand for substrate, you can get a 50LB bag of pool filter sand for around $10
i added up everything else i think you would need on petmountain.com
2x 200w marineland heaters
1x
API freshwater master
test kit
1x whisper air pump (rated for 60 gallons)
2x marineland biowheels (the rating is a little less than what you specified, but they were out of stock of the bigger one so i couldnt add it to the cart

)
price for all of that plus shipping comes to 146.99
price without the API freshwater master test kit (if you already have one) 124.04
(they give free shipping over $150, so i'd add in some more things, or order when the larger biowheels are available as that should put you over)
you'll also need a hood and lights if it doesn't come with those, they don't have the hood that you'll be looking for on petmountain.com, and you're better off buying a hood that comes with lights, so you'll need to look somewhere else for that
decorations can get pretty pricey, depending on what you want. are you looking for rocks, live plants, real
driftwood, fake plants, fake driftwood, fake decorations, etc?