Offset question

Hey guys. Excited to be part of the forum and really enjoy seeing all the mods done to everyone’s rigs. So I have a 1999 fourtrax 300 4×4 that was purchased new by my folks. It was barely used. Mostly for hunting and trail riding at the cottage. It might see 200 mIles a year if it’s lucky. But the time has come to do a major overhaul since it’s never had anything but oil/filter done and valve clearance. It’s in great shape for it age but has never had any major service. I’ve ripped it apart and will be replacing all front end components. The front brakes are absolutely toast and not even worth rebuilding. Damage is from water. So a brake disc conversion is being ordered. I know I need 12" rims to make it work so I’m ordering some itp steel rims but my concern is what offset is needed on the front and rear?

Thanks in advance.