Lol why +40?
Anyway the easiest way is bolt on spacers! If you want some type of better fitment (filling the guards) Buy some 40mm boltons lol. Failing that sell those wheels and buy some better offset wheels.
I run none only because im hardcore...
Maybe you should search and look at this thread:
http://www.skylinesaustralia.com/forums/topic/281022-pod-and-panel-filter/page__p__4739882__hl__pod+vs+panel__fromsearch__1#entry4739882
Looking for a Apexi safc II will pay postage from interstate. Needs to suit a S2 RB25 if there is any difference.
Pm me what you have with pics and prices.
Thanks
Adam