Choosing the right SUT for my setup

I’ve decided to add a SUT to my setup. My MC carts are a Denon 103R (14 ohms/0.25mV) and an Audio Technica AT-OC9XSL (12 ohms/.4mV). I’m trying to decide between two used SUTs: the Denon AU-300LC and the Denon AU-320, both having a 1:10 ratio. Would loading ideal gain for the 103R and the OC9 be best achieved thru a using a calculator and installing a resistor that can be switched for carts or testing with a trimpot then installing resistor? I’ve also seen writeups where the OC9 is put on a 1:12 SUT and 1:20 for the 103R; from the boards experience is that pushing overload, or its in a good spot?