I think, its the first car, all upgrades are available for R$.

Engine:
1: 159.400R$ 44GC  12h
2: 239.100R$ 65GC  1d
3: 358.600R$ 95GC  2d +2 kph -0,02s 0,6
4: 537.900R$ 145GC 2d
5: 806.900R$ 220GC 2d

Drivetrain:
1: 148.300R$ 40GC 12h
2: 222.500R$ 60GC 1d
3: 333.700R$ 90GC 2d +1 kph -0,02s 0,6
4: 500.500R$ 135GC 2d

Body:
1: 117.900R$ 32GC 12h
2: 176.700R$ 48GC 1d
3: 265.100R$ 70GC 2d +2 kph -0,01s 0,5
4: 397.600R$ 110GC 2d

Suspension:
1: 136.000R$ 36GC 12h
2: 203.900R$ 55GC 1d +0,6
3: 305.900R$ 80GC 2d  +0,02g -0,03m 0,6

Exhaust:
1: 134.400R$ 36GC 12h
2: 201.700R$ 55GC 1d +0,7
3: 302.500R$ 80GC 2d +1 kph -0,02s 0,6

Brakes:
1: 104.000 R$ 28GC 12h
2: 155.900R$ 42GC 1d +0,4
3: 233.900R$ 60GC 2d -0.05m +0.02g 0,4
4: 350.800R$ 95GC 2d

Tires & Wheels:
1: 124.700R$ 34GC 12h
2: 187.100R$ 50GC 1d
3: 280.700R$ 75GC 2d +0,02g -0,01s 0,5
4: 421.000R$ 115GC 2d

At all 7.406.700R$ or 1.995 GC!