16" T100 vs 16" Taco wheels

[FJ40Jim]

Guys,
Trying to determine if there is a difference in wheel offset (backspace) between a common ~2000 Taco 16x7 wheel and the less common 16x7 T100 steel wheel. Ive mounted the taco wheels on my FJ60 and they fit well, looking like they only increased backspace (compared to stock 15x6) by about 1/2", which means they also stuck out an additional 1/2". My friend is trying to get a set of 16x7 T100 wheels to fit on an FJ40, but they are definitely tucked under the truck compared to the 15x6 toyota wheels that were previously mounted.

Questions: is there a difference between T100 and Taco wheel backspacing, if both are 16x7?

Does anyone know what the backspace is on either of the pictured wheels?

What is needed to mount these wheels on a 1978 FJ40 and get the wheels about centered on where the stock wheel centerline was located?

Some pics of the two wheels on our cruisers:
Taco wheel & 315/75R16 on FJ60 rear

Taco wheel just clears FJ60 frt steering arm

FJ40 w/ 15x6 FJ60 wheels & 31x10.50R15

FJ40 w/ 16x7 T100 wheels & 265/75R16 tires.
The outer lip of these wheels are actually tucked under the truck more than the skinny 15x6's.

Thanks for any info or insight.