As you face the court from your seats, lower number seats are on your right.
The cheapest tickets for a Timberwolves game are generally found on the 200 level. Within these sections, all even-numbered sections are wheelchair-accessible in Row C. At the entrance tunnel of each of these sections are folding chairs and space for wheelchairs.
All even-numbered sections in the 200 level of the Target Center feature two rows of seating labeled A and B, followed by an accessible Row C. Behind the accessible seating is the tunnel leading to the concourse. The first above the tunnel in each of these sections is labeled Row J.
Some fans prefer Row J in these sections as there is no one directly in front of you. For others, the railing is distracting and the legroom can be somewhat limiting.