Audio pc first time

Hi, this is my first time building a pc from scratch and i would really appreciate some feedback. This will be a computer used strictly for listening to music and light word processing on occasion that i will be giving to my dad for xmas. i have a relatively low budget. these are the specs i worked out:

MSI 870A-G54 AM3 AMD 870 SATA 6Gb/s USB 3.0 ATX AMD Motherboard - 100$

AMD Athlon II X2 245 Regor 2.9GHz Socket AM3

G.SKILL Ripjaws Series 4GB (2 x 2GB) 240-Pin DDR3 SDRAM DDR3 1600 (PC3 12800) - 60$

Western Digital Caviar Black WD5001AALS 500GB 7200 RPM SATA 3.0Gb/s 3.5" Internal Hard Drive -Bare Drive - 60$

LG 22X DVD±R DVD Burner Black IDE Model GH22NP20 - OEM - 20$

HT | OMEGA STRIKER 7.1 Channels PCI Interface Sound Card - 90$

The total of these parts comes out to 400$ on newegg, which is roughly my budget. i have an antec sonata II (1st version) and the 450 PSU that comes with it which i planned on using. I also have a few video cards i could use: a 240, a 8600 gts, and a 7900 gt.

I would really appreciate any input on this, and also any ideas on better things for roughly the same price. I thank anybody for their advice in advance.

On a side note, my dad ahs speakers he plans on using which are Polk Audio floorstanding speakers. i have two questions about these: Will the pair he has sound ok with no sub/other speakers? What kind of adapter do i need to buy to plug them into a soundcard? thanks a ton!
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More about audio time
  1. are thoes better thna what i have?
  2. For music the Xonar is great. The Gigabyte is considered better than the MSI. The IDE is not used anymore and the Samsung HDD is faster and better.
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