I bought a set of these off of eBay and they arrived within several days.
$59 bucks + $35 shipping (for 4 rims with valve stems and center caps)

eBay item# 310492088635

Full Set of Honda Big Red ATV UTV OE Factory Wheels 12" 12 inch Wheels 12 x 7 5 | eBay

These were taken off a new BR that customers wanted custom wheels.
I do want a set of mud tires.
I just did not want to spend the money on a set of ITP wheels.
I plan to mount 26 x 12 x 12 Mud Lite XL's on them.
We'll see if Santa comes early this year and brings any mud tires with him.

Currently they show 5 sets of wheels available.