Willys1 is correct. The 23-tooth gear will get you close. How close depends on the size of your tires, not your wheels. A 26.2" diameter tire will get you right on, while smaller tires will cause your speedo to read higher than your actual speed.
A 25.5" tire will have about a 3% error. A 25" tire will have about a 4.5% error. Etc, etc.