human
Considering the provided database schema and associated query, produce SQL code to retrieve the answer to the query. 
###Database Schema: Player, FG Pct, 3FGA, 3FGM, 3FG Pct, FT Pct, Off Reb, Def Reb, Total Reb, Asst
###Question: How many FG percent values are associated with 59 assists and offensive rebounds under 40?
gpt
SELECT COUNT FG Pct FROM table WHERE Asst = 59 AND Off Reb < 40