Many of the Tiny House designs that I have seen use a drop floor design where the flooring is above the axle but below the top of the wheels requiring a cutout in the wall and flooring for the wheel wells. I find this restriction to be limiting as this location is ideal for a wide doorway at the centre of the unit. For that reason, I am in favour of the floating floor design where the floor is above the wheels. Since we know the maximum height is 13’6” (162′), this gives us approximately the following overall dimensions for each section to work with:

Roof 24
Wall 96
Floor 12
Wheel 30

So it can be made to work. The roof does not really need to be a traditional peak roof as the unit is only 8 feet wide. To gain the necessary R40 insulation, 12 inches is adequate so we have a bit of room for experimentation here.