FWIW, my experience with Lightroom and Photoshop says by as much
RAM as you can afford. These two apps will quickly gobble up any RAM
they can. 16GB is the bear minimum I would recommend and it would be
preferred to have 32GB. In a basic download of RAW images, process
the images in Lightroom, do final touch up of images in Photoshop
without any plugins, for 2-3 dozen photos I have seen these apps gobble
up 12-16GB of RAM (24 megapixel RAWs).
Second, get the best graphics card you can afford. Many Lightroom and Photoshop
operations leverage the GPU for processing.
Third, and this has always been my rule of thumb for the purchase of a computer,
get the highest performance processor you can afford.
As far as drives, the just announced 27" iMacs come with SSDs (no more Fusion).
When it comes to size, a lot is personal preference. For me, I prefer to keep the
system drive small and only have apps and some essential personal stuff on it
and keep all else on external (and backed up) drives. Part of the reason is for
recovery of some bad update or some reason the boot drive gets corrupted.
Restoring a minimal install is a whole lot faster than for Time Machine to
wind back through terabytes of files from day one.