I got 19.8.5 with 35 offset infront and 19.9.5 with 45 offset in the rear.

I am lowered with Tanabe, and would want to know what size of spacer I should get. The front wheel are tuck in more than the back. The back are almost line up with the rear fender with a one finger gap.

Thank you for your help guys.

By my calculations, your front wheels are 2.7mm further in than your rear wheels. Of course, this difference actually can be (or appear to be) more or less depending on drop, camber and tire selection. Best thing would be for you to get a ruler, go to your car and imagine what a certain size spacer (perhaps 5mm?) would do. How far out you want the wheels to be is entirely up to you.

^^^^ More like 25MM Front and 30MM Rear