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Must be the "new math"..... a 10" wheel with a 7" backspace will have ~ 38mm offset. It will not need a spacer in the back or in the front. A stock WS6/SS wheel has almost a 7" backspace. My ZR1's have a 7.93" backspace in the back, and a 7.41" backspace in the front.
Heh, yeah I had a brain fart. Offset is off the centerline of the wheel... duh.