In order to fit the 120/70 or 110/80 x8 tyres, you need to add 5 spacers to the wheel.
Either 50mm for 110 tyre or 60mm for 120 tyre long, 8mm bore. Those can be bought on ebay.
Then add 1mm thick alloy sheet bent into a ring. You need 2 per wheel.
One goes inside the external rim.
One around the outside of the rotor drum, on the reduced diameter part. One slides inside the other as a tight fit. Then use those alloy solder/braze rods to join ends and fit together as a 'stepped ring'. Now you have a rim, that was 1.75 wide, at 3.75 (or 4.20 inch).
These are for the Duro tubeless tyres, and can be used with a 4.00 x 8 heavy duty (90 degree valve) tube as fitted to trailer wheels. Those are heavy and good solid quality compared to what we are used to. As soon as I get off this bed I will do pictures as I do it!
With 110 tyre (4.33 inch) instead of 3 inch, the chair will go from 24.85 wide, to +2.66 wider or 27.51 inches. Not bad as the arms are the same. Overall diameter 8mm (or 1/3rd inch more).
110/80 - 8 tyre:
