255/35/18 vs. 275/40/17 ..Which covers more gap?

I'm an idiot when it comes to wheels and tire..My car currently has an Eibach spring kit and I will ge getting new wheels and tires soon (i have some cobra 17 right now but they are in bad shape so will either get a new set of cobras or saleens). I want a combination that will make the gap smaller. I know the 18" wheels are bigger but the tires are smaller then the 17" ones so I'm not sure.
 
To be honest, the difference is not enough to worry about. Just get the size you perfer.

I had a 265-70-17 tire next to a 275-60-20 tire and they were almost exactly the same.