Empress set Preparation.

4 base
+7 Codex
+3 medal (Saint Exorcist)
Rising Sun full set = +39 & +20 from set bonus
+14 evo 1/2 rings
+4 legend ring
+22 HTP
+5 Kenta goggle
+7 cape
+11 shoulder
+12 force shield
=148 not counting link skill or physical training. (Does physical training work for equipping gear now?)

Then add in normal/temp gear, and substitute it piece by piece for 140 gear
+21 czak
+4 or more badge
=173

Equip overall, shoe, and glove = +61.
=234
Swap czak for 140 hat = +25 - 21 = +4 and the set's +20 bonus = 258 total.

I like playing with stat requirements. Going to go for the 140 gear, at least 3 pieces, for my F/P, myself. ^^