110 is around the right setting I go by. Don't just torque and never check them again.
Check your wheels before, and during every trip as you check your air pressure.
Don't over torque because every tire you put on, down the road you will need to take it off....
Rim size makes no difference, it is the stud size that determines the torque. Better to go half way between min and max. If I were using the cheap torque wrenches from HF or NT, I would go to the max listed. I have a calibrated Williams, so I go to the center, which is 110lb/ft for 1/2" studs.