Below is an context that describes a sql query, paired with an question that provides further information. Write an answer that appropriately completes the request.  # noqa: E501
### Context:
CREATE TABLE table_name_21 (fg_pct VARCHAR, asst VARCHAR, off_reb VARCHAR)
### Question:
How many FG percent values are associated with 59 assists and offensive rebounds under 40?
### Answer:
SELECT COUNT(fg_pct) FROM table_name_21 WHERE asst = 59 AND off_reb < 40