Personally, I'd only consider a B230. 23s are getting harder to find in good shape, and although probably preferable for high power turbo applications (a stock B23ET (early 760 Turbo) bottom end is allegedly good for up to 500hp), I'd suggest the lighter B230 is better for NA.
For ease of tuning and better efficiency, I'd get an EFI engine - most likely to be found in a 940, but also present in late 740s and 940s. Generally these were lower power than the B230E mechanical injection engines, but the B230FB (various early 940s) brought this figure back up to the low 130s thanks to a 531 head and hotter (VX3) cam. When you're ready, slap on the 16v head, and I believe you can just drop 16v ECUs in and you're laughing. You've also got all the right bits in place for a covert upgrade to aftermarket management

cheers
James