I have a Smittybilt Rear SRC Bumper and HighRock 4x4 Oversize Tire Carrier this is a really nice piece. I desperately wanted it to work but it's only rated for up to 35s since I'm running 37s I had to upgrade. Even used this is in great condition. I think $300 is a fair price if you're interested drop me a PM.
Smittybilt Rear SRC Bumper with 2" Receiver in Textured Black - $249.99
http://www.quadratec.com/products/12057_1102_07.htm
HighRock 4x4 Oversize Tire Carrier - $339.99
http://www.quadratec.com/products/12203_0103_07.htm