if I may, and Im not being critical, but owning a constr company and all...
for the basement, any basement, above, below, mixed grade, you need to double sill each wall.
bottom sill needs to be treated lumber anchored into the concrete, then white wood and hang the drywall or shiplap or whatever to 1" above the floor and use base to cover the gap. use ONLY the newer mold resistant drywall and a good PVA primer. if you are building over exterior walls, scrape the crap out of whatever is there, and reseal with a good sealer coat like UGL (I call it uggle for grins). any wood trim needs to be painted and primed on ALL sides (basement, bathrooms etc)
if you are not into oil based primer, zinsser 123 is good, 2 coats, drys super fast and its latex/water based for fumage. if you have a drain in the floor and you are abandoning it, and it is part of the house trap system, there are rubber plugs you insert and tighten and they squeeze tight, then pour self leveling something over top (I use a henrys, 554 I think - properly prime it.) something to think about - when selecting a house in a development, find out from the twp where you sewer lines go, and the age, trees near by, subsidence etc. for as good as YOUR lines may be, if a line BELOW you plugs, the people ABOVE you pump crap (literally) by gravity past your trap - even if you have a one way, it only helps for a while. it will be bad
never use pergo or any laminate flooring for anything outside of a closet. dont care about the hype, they look like crap after a year and they feel like you are walking on cardboard. really, for a basement, you should tile it. basements are easy, glop down the mastic and go for it. or if you want to go smooth, pour the entire basement with self leveling and use something like the new armstrong 4mm thick interlocking vinyl tile. can get it in plank patterns or tile patterns, it has a huge warranty (ollies and sometimes big lots carry a competing 3.2mm brand, which has a 10yr warranty vs 40...get what you pay for.
carpet....cant bring myself to ever advise carpet for any portion anywhere near a below grade wall or mechanical things.
there is one more option - lowes and the depot are selling a 2x2 tile product that has channels - some sort of vinyl - underneath to channel a water mistake. of course, should a mistake happen, pull it up a bit and drop in a mold killer...its expensive and all but dark gray or sandstone colors have to be ordered in.
basements, by nature do not breathe and hence the strict FHA guidelines for living space during mortgage pre-qual. you can finish them but without a natural light source and fresh air and circulatory heating/cooling, they aint living space cuz they are deemed damp. and no amount of demhumidifers can help.
I am re-doing our basement now which is partial 3/4 below grade at one side and at grade the other. I had to redo the hvac lines, route water, change block glass for hung...the list goes on - all to create another 6-700ft FHA approved living space (needed cuz we are adding the tiny BR3 to the MBR to make a master suite with walk-in and 3/4 bath...but I digress)