A mechanical room contains a 120,000 Btu/h furnace and a 40,000 Btu/h water heater, total 160,000 Btu/h. Using the outdoor two-opening vertical/direct method (1 in² per 4,000 Btu/h), each opening requires a free area of:
- A20 square inches
- B32 square inches
- C40 square inches
- D160 square inches