I built the rear tire carrier on my yj out of all 1/8" 2x2. The 1/8" wall is a light duty for the lower bar of the triangle it bent downward by a little less than 1/4" just enough to see it if you look at it for awhile. I usually carry a 35" or 33" tire on a steel wheel. I'd say your best bet would be to use the 1/4" 2x2 on the bottom and use the 1/8" for the rest of the triangle.
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