Sinks and work surfaces required by Section 1133A.4 (see Item 1 and Item 2) shall be provided with knee and toe space complying with Section 1133A.7. Base cabinets (including toeboard and shelving) directly under kitchen sinks and work surfaces shall be removable without the use of specialized tools or specialized knowledge in order to provide knee and toe space. The finish floor beneath kitchen sinks and work surfaces shall be extended to the wall.