piece of lumber and two toeboard receivers 1712 sized to receive a standard two by four piece of lumber in the preferred embodiment first vertical plate 1720 and second vertical plate 1740 is substantially similar and is connected by support plates 1730 the support receiver 1710 is formed by the u frame of first vertical plate 1720 the support plates 1730 and the u frame of second vertical plate 1740 the toeboard receiver 1712 is formed by the vertical members 1712 of vertical plates 1720 and 1740 and support plates 1730 as shown bracket 1700 is not enclosed and has an open bottom allowing the support rail and toeboard to sit flush with the floor to accommodate various needs the dimensions of bracket 1700 may be configured to accommodate different sized lumber by changing the dimensions of angled vertical plates 1720 and 1740 and the support plates 1730 by altering the dimensions of the u frame 1721 and the support plates 1730 the dimensions of the handrail support receiver 1710 may be adjusted additionally by changing only the dimension of support plates 1730 the dimensions of the toeboard receiver 1712 may be adjusted as well referring now to fig4 a top front perspective view of bracket 1700 of the present invention anchored to a construction site floor with handrail support 204 fixedly attached is shown handrail support 204 is made of two two by four pieces of lumber having a height greater than 45 inches the two by four pieces of lumber are inserted into the handrail support 1710 wherein the face of the two by four piece of lumber having the smaller dimensions faces the front the two two by fours are fixedly.