If you plan on tracking the FRS you will also need to invest some additional money into it to keep it running cool and the oil pressure from plummeting. Oil cooler and oil baffle would be recommended at a minimum for added security in help keeping the engine together longer...
I would also subscribe to going with a used NA Miata or some other dedicated track car if you want a track vehicle as well... you will have spent much less money while having a just as capable track car that is way more solid, proven, and reliable in that environment. If I were tracking my '13 FRS daily driver any more I would need to do a lot of work/upgrades to it before I would feel comfortable with it taking the stress. Mine was not really a track ready car out of the box - it threw engine codes and went into limp mode. The hybrid Subaru motor/Toyota fuel system is the achilles heel of the FRS, and the Subaru boxer motor was my only reservation I've always had with it from previous experience with an EJ22 Legacy and EJ25 Impreza...
For a daily driver it's fine and mostly trouble free though...it's no Toyota dependable motor though.
Instead of a Viper ACR you could build a killer FRS with this motor...
http://www.speedhunters.com/2015/01/...ynergy-brz-v8/
Synergy V8 + TRD Griffon (~2,200lb GT86 track car) = Nirvana...