The game is to configure the most expensive car possible, using the options list.
And it's not about the final price, it's about the price increase: trying to double the price of a car, or more if you can.
There's only one rule: you can't change the engine itself between the base price and the final price. So, you're not allowed to put a BMW M3 engine into a 318i! Feel free to start with a better engine though, if it allows more expensive upgrades down the line. Perhaps, adding a turbo or two?