It's a bit of a moot point, but if you in a collision with enough force to collapse the boss kit, I think that the occupaints are in a whole lot of trouble anyway. IMO when it comes to steering components, careful consideration should be taken at all times. Over the years I have seen several different length boss kits available for the b110's. Interestingly enough, I fitted a [sparco] boss kit spacer in my track car to bring the wheel closer to the driver, hence the elbows a bent further to allow for better control... Doesn't make for getting in/out the car though. I guess the point of this thread is for making of more room in the b120 cab.