From the inner surface of the rim where the bolt hole is, to the inner edge of the tyre is 39mm
Thats the one. Thats all thats required.
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Why? Because we know the stock tyre width is a nominal 3.00 inches in size.
So we now calculate how thick the spacer should be to fit x wheel (many wheels are all different offsets so we just measure a wheel that we want to use) to put the inner tyre edge the same distance from everything that it is as stock.
Now this usually works out great with around a 10 to 12mm thick spacer on the rims/120 tyres I use. Much nmore difficult on skinnyer tyres. Because it can mean an impossibly thin or minus thickness spacer... Which then means finding a wheel with a bigger offset.