user: ### NOW ANSWER:
Question: How many FG percent values are associated with 59 assists and offensive rebounds under 40?
Columns: ['Player', 'FG Pct', '3FGA', '3FGM', '3FG Pct', 'FT Pct', 'Off Reb', 'Def Reb', 'Total Reb', 'Asst']
Types: ['text', 'real', 'real', 'real', 'real', 'real', 'real', 'real', 'real', 'real']
Sample row: ['Beasley', 0.537, 86.0, 34.0, 0.395, 0.77, 126.0, 249.0, 375.0, 36.0]
SQL:

assistant: SELECT COUNT("FG Pct") FROM "Table" WHERE "Asst" = 59.0 AND "Off Reb" < 40.0;