Reno John is just pointing out that there needs to be basin to be called a bathroom but the basin only has to be in the "area" of the other qualifying fixture. The 20a receptacle has to be within 3' of that basin. If this is a "powder room" deal with a sink and a toilet it is easy. If the water closet is next to a "laundry sink" with a rough for a washer ... would you need two?
This NEC stuff is not for the timid
In real life, if this is a DIY project he probably has a 100a panel with dedicated 20s every few feet around the walls if what I see on the DIY groups are true. I keep asking myself, are they setting up a 10 man machine shop in these garages?
