3" lift is more than plenty for 32's and depending on your gear ratio you may not use 5th gear very often but otherwise you should be good to go. IF, in the future, you decide to re-gear for the larger tires, swap out the rear Dana 35 axle for a D44 or Ford 8.8 at the same time. Depending on how you use your TJ, the Dana 35 will be your weak point.