I am planning on getting 17x9 275/40/17 all around. The two offsets I can choose from are +17 and +27. I did a search and it seems that both offsets will work fine with clearance issues on a 17" rim. However, I was curious about the differences in handling. I know most people are interested in making sure the offsets will have clearance for brake upgrades/fender rolling/being flush/etc...

Since different offsets move the tire inward or out towards the fender, which has better handling characteristics?

PS Just double checking +27 is inward and +17 is closer to the fender correct?