GT-V rim from Volk Racing lineup that was popular in early 00's, produced by japanese brand Rays Wheels.
22198 polygons, 21674 vertices.
Done in 3ds Max 2015, textured in Substance Painter, rendered in Marmoset Toolbag.
If you're interested, you can purchase this model here:
https://www.artstation.com/a/13496306
or here:
https://www.cgtrader.com/3d-models/vehicle/part/rays-volk-racing-gt-v