‘71 340 Duster Manual Drum to Disc Front & Rear

Thanks for the reply. Sorry if I was unclear on this. The pic shows the factory 14” wheels. The kits I have researched indicate that they are made to fit 15” - 5 on 4.5 wheels, and are designed to accommodate the deeper backspace/offset. I will confirm this prior to purchase. I appreciate your response.
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This is the aluminum Rallye from Year One. They are 17”. The 15’s are steel.

I think you should make a priorities check. What are your main concerns? Convert to disc? Check. 15” vs 14”? Bigger tire selection in 15”. Check.
Is the bolt pattern size important to you?
Sounds to me like a swap to the 1973+ disc spindles and larger single piston caliper is your best route. It gets you the 5x4.5” stud spacing. Just buy the bigger bolt pattern axles for the rearend at the same time.