it really depends on how much the car is lowered.
with eibach springs, 18x8.5 +41 will be flush at the front and 18x9.0 +40 will be quite flush at the rear
those specs dont need any guard rolling.
BUT if its further lowered with coilovers, the natural (negative) camber will suck the wheels further in and will mean a more aggresive offset can be accomodated. BUT! anything more than 9.0inch ET+40 at the rear will need guard rolling.
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