I recommend this Item: http://themeforest.net/item/udesign-wordpress-theme/253220
Thanks PowerPixel, already added to Favorites ; )
the annual bundle sale is coming up
usually a WordPress theme is included, buy this and get good value along with a popular WordPress theme and check out how it is created and documented
may be your best value for your money
Any theme will do actually as long as you are going on the right track. If you have a guide, that would be better.