Using the 2014 KOP chassis

[Knufire]

Kit of Parts (KOP): the collection of items listed on any Kickoff Kit Checklists, distributed via FIRST Choice,
or obtained via a Product Donation Voucher (PDV), etc.

I take any Kickoff Checklist to mean past KOPs.

[orangemoore]

Even if you couldn't write it off as KOP, The gearboxes and wheels both could be subtracted from the total cost because they are standalone parts (In my opinion of the rules) That should bring the cost under $400 if you really needed too.

[MrForbes]

Ah, the glossary...I knew I had seen it somewhere...thanks!