user: ### NOW ANSWER:
Question: What average wheels has Accounting as the type, with IBM collection as the location?
Columns: ['Location', 'Country', 'Type', 'Wheels', 'Configuration']
Types: ['text', 'text', 'text', 'real', 'text']
Sample row: ['CNAM museum Paris', 'France', 'Accounting', 8.0, '6 x 10 + 20 + 12']
SQL:

assistant: SELECT AVG("Wheels") FROM "Table" WHERE "Type" = 'Accounting' AND "Location" = 'IBM collection';