Lighting is not a major factor in a fowlr but when I upgraded my 2 flourescent 30watt bulbs to 2 95watt vho there was an incredible difference. A lot brighter and brings out the color of the fish and lr. It also enables you to get some corals if you change your mind in the future. Again an upgrade is not neccessary but will definitely look nicer. I'm building a 29 gallon fowlr for my sister and this is what I'm laying out for her. You can use this and other responses to build your own.
Lighting - 1-95 watt pc hood - 92.00
- 2-95 watt pc hood - 192.00
lr - 45lbs lr - 160.00
ls - 60lbs ls - 125.00
misc - heater, powerheads, salt, hydrometer, skimmer or filter, etc...
175-225(estimate)
After setting up and cycle is over a ubuild it from this site for crabs, shrimps, snails, starfish and maybe a fish or two(hardy ones). 100.00
A few months down the line one or two more fish(all being small sized and not too aggressive).
Again these are estimates and differ with personal prefference. If you choose to get better lighting you can always include polyps, shrooms and a few other low-light corals to diversify your tank. Skimmer is optional but neccesary IMO when dealing with a small size tank. Hopefully you'll get some more ideas and estimates from other board members. Good luck.