What is the minimum number of accessible toilets required for a commercial building with 40 toilets?

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The minimum number of accessible toilets required for a commercial building with 40 toilets is 1. This is because for every 40 toilets, at least one accessible toilet is required by law. So options B, C, and D are incorrect as they are either less than the minimum requirement or unnecessary. Additionally, it is important to note that while building codes may require more accessible toilets for larger commercial buildings, the minimum requirement is always at least one accessible toilet.

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