I once had a AHJ do a rough-in inspection. He counted every box offset as a 90° bend. He was the Senior Inspector for the State on Nebraska. He wouldn't listen to reason and it wasn't worth the trouble to go over his head.
Ever since that time I no longer use box offsets on conduit that will get covered with sheetrock.
When ever I offset EMT I use 30º bends because it's easy to do the math when the multiplier is 2. That would make my offsets 60º so one of them and 3 90º would still be okay. Your offset would have to use 2 bends greater than 45º to make it a violation and that would be a funky looking offset!
You know it's a tough day when an AHJ counts box offsets, and considers "the bend of the ditch" part of the 360 degrees. So I think I would ask him, "If I'm bent over 90 degrees at the waist, does that count also?"