School me on offset in relevance to lifted applications

Hello. While this question has been discussed multiple times, I still can not find a concrete answer. I apologize for the repetitive questions in advance. I'm going to be installing a 3" Icon S5 on a 2016 Tacoma, and am shopping for new 18" wheels with 285/75 AT tires. I understand what offset and backspacing is, but I'm not sure which degree of offset would be appropriate for new wheels. The wheels I'd like to install come in 5" backspacing with 1, 14, and 20 (I'm assuming mm's) offset. Which do you believe is the appropriate size for what I'm trying to achieve? Any help is greatly appreciated. Thanks.

 

Bump. Anyone?