Spacers, what size

What spacers sizes are needed for alloys of 18x8 ET40 all round, in order to make the wheels flush with the arches in an E86 3.0si?
Tyres are 225/40 R18
 
Based on my wheels which have a lower offset and spacers, I think you need to push the OEM wheels out by 15-20mm to get them to sit flush. With the lower offsets you're looking at I think 15mm spacers would sit the wheels about flush.

Have a play around with this calculator http://www.1010tires.com/Tools/Wheel-Offset-Calculator#Results
 
Factory were ET47 so ET40 is already sticking out 7mm more. Does that means it only needs something like 8-13mm (10-15 to round it off) instead of 15-20mm?
 
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