I looked at wheel spacers online and ebay had some for sale but not to fit my tractor. I emailed the supplier and we had a chat. After the conversation I decided to make my own. He stated in the conversation that people think he charges a lot but after doing mine myself and considering a guy in business, they're not overpriced.
Mine are 4" which makes my tires even with my 5' mower. Steel plate and 8" steel pipe. Made the pattern and had a machine shop cut out the plate, 4 ea, for 25 bucks apiece. I did the rest....work great.
Also: I tried all sorts of things on my 2400 to get a soft ride. Finally installed a set of weights I found at a used tractor/implement dealer. Seems they used the sales notion that they fit something, specially made, hard to find, bla bla. Wound up paying a ridiculous price for them and had to modify to fit my tractor but they are paid for, modified, painted to match, installed, and in use. Done deal, not sorry.