Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_17304621_14 (upstream VARCHAR, downstream VARCHAR, bandwidth VARCHAR)

### Question ###
How many upstream speeds are there for downstream of 20 mbit/s and bandwidth of 40 gb?

### Accurate SQL ###

SELECT COUNT(upstream) FROM table_17304621_14 WHERE downstream = "20 Mbit/s" AND bandwidth = "40 GB"