Yes, but you need the 3SGE motor, ECU, wiring harness and any engine ancillaries.
The motor mounts line up (all "S" series engines do) just be advised you may also have to get the exhaust manifold and downpipes, modify the starter position and change CV axles. Not sure if the clutch/flywheel/pressure plate are swappable though.
IMO, not worth the trouble to go from 115 hp to 135 hp. with all the parts, time and labour, you could just find a decent GT-S and be done with it.