I made iMacro post-trans so I'm not sure what an ideal non-MC build would be, but I'm guessing like 50ish int. A point of int gives half the effect of a point of dex or luk. So if you can subtract one dex or luk to get more than two int, you want to, and just dropping one of those stats from 99 to 98 is worth 6 or 7 int points at least.

Also you should take into account whether you plan to trans it, and if not, what kind of MC you'll have access to and be building around.