Great find on the "O".
Hard to tell but are those locking collars on the front spindles?
Air cleaner and/or carb are not original to the tractor.
I agree with the guys, it's extremely difficult to get your money back out of a restoration. Since the "O's" came with 7/8" spindles on the front and bushings and grease zirks in the wheels, I believe it would be troublesome to put wide wheels on the front.
Check your serial number... It looks early to me. If it is, and you have your heart set on a modify, please sell that one to someone who will restore it properly, and pick yourself up a later Original, there aren't all that many early "O's" left.
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