8j
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+40s are about as high offset as you'd want to go.
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Ideally you'd have
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+37 or
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+35 region offsets, to give you 3-5mm more clearance suspension side.
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Those fitments will fit your MR2, they are a common size set up.
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One thing to bear in mind if you're interested
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- generally you won't get a 255 rear tyre on without rubbing either arch or spring cup, and an 8.5j alloy is wide enough to take a 245 tyre and lighter than a 9j.
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IMO the best compromise between width and weight is 7.5j front and 8.5j rear with 225 front and 255 rear.
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Now get up some pics of your new BBS!