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To my knowledge, the largest wheel/tire that you can properly run on an s14 in the rear is a 9.5" width, +38 with a 275/40. This is a 17" setup. For the front, I would run an 8.5" width with a 22-25 offset. This is a PROPER setup meaning the tire AND wheel are in the fender well with just enough clearance for coilovers.
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