140# is a good start and should set you up just fine. The tank will cycle without the bioballs if you have the rock. lace rock, is that the same a base rock? If so, you really need to feed the tank with a dead cocktail shrimp to get the bacteria going. Bagged LS
, I don't believe will bring that much to your system. The LR
.com rock will really get you going.
If you can, you may want to get even more than 40#, the more the merrier.
When I removed my bioballs, my nitrates went way down. Obsolete technology IMO
with the use of LR