IRVINE, California — The 2010 Kia Soul will start at $13,995, including a $695 destination charge, slotting in several thousand dollars under its closest competitor, the Scion xB.The 2009 Scion xB starts at $16,420 when equipped with a five-speed manual transmission and a 158-horsepower 2.4-liter four-cylinder engine. The price includes a $670 destination charge.The base 2010 Soul gets a five-speed manual transmission linked to a 120-hp 1.6-liter four-cylinder engine.Kia announced that the Soul will be available in four trim levels: Soul, Soul+, Soul! and Soul Sport. A fully loaded Soul Sport will top out at $19,295, including destination. The Soul Sport gets such goodies as side sills, a rear spoiler, 18-inch alloy wheels and unique front and rear fascias.Inside Line says: The Soul is spoiling for a fight with the Scion xB, starting with pricing. — Anita Lienert, Correspondent