Trink is right...
Depends what the head flows and the carb together also...
I have built motor with a mild port and polish, 27/24 valve head, 390 carb, 308 cam with Champ rockers fly!!!
I have also built a motor with a good port and polish, 32/28 valve head, 360 Tilly, 310 cam with 1.3/1.2 rockers and it flies...
Also built a motor with a decent P&P 28.5/25 valve head, Tilly 304, f275 cam, 1.3 rockers, and it hauls the mail...
Point is to get a good combo that works well together, in the power band you want, and tune it then go from there far as tweaking....