I have a Jacobi's dealer, which sell Kawasaki atv's, near me and I can get a set of brand new take offs for $200 to $250 which include rims. The rims will not fine on my bike so I have to change them out. But you can sell the rims to help cover the costs.
The last set I bought was for a 26" set and I paid $250 for them. They came off a Kawasaki Teryx.
You may want to check a local dealer or look on ebay for some original take offs. If I buy mine online, I deal with Rockymountainatv.com.
What kind of tires are on that Polaris? Is it the Carlisle 489's? If so, your local hardware store or Walmart usually carries that type. They will also have different types as well if you want something different.