Mid 12's, buy a set of reconditioned Indy heads for $500. They come with new Stainless 2.02 / 1.60 valves, bronze guides, springs, seals, locks, retainers. Take them apart, pocket port and gasket match them, and that should put you in the mid 12 range on the cheap.
Still the best suggestion for the $ and what the OP wants to accomplish. Nothing in his original post about buying heads to be able to run 11's / 10's in the future. Easy to suggest that though, when it aint your $!
