will 225/40/17 fit either of these size wheels?

 

yes

 

I believe my offset for my after market wheel for the front is 26 or 25. I'm afraid that its going to rub the fender, I lowered too with suspension

 

It should be fine. The tire makers will have a chart that tells you the acceptable rim widths, look there. 225/40/17 is not a common size, 225/45/17 is closer to stock diameter and one of the most common sizes there is.