You can go pretty low and keep them in if you want to. Most just remove it because of the hassle. The main reason to remove it because most of the mounting points are on the fender lip which most people cut or roll when going flush.
The main reason why I would choose ET40 is because it will give you more room for a larger tire. And because you already listed the tire sizes you would like to run ET40 would be the best. If you go ET20 you will run in to many issues with the tire hitting the fender. If you really do want to...
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