The following elements shall be provided in skilled nursing facilities:

1. (1) Activities area shall include sink or lavatory and facilities for collection of waste products prior to disposal.
2. (2) Storage for supplies and equipment. (May be planned and arranged for shared use by physical therapy patients and staff.)
3. (3) Resident's dressing areas, showers, lockers, and toilet rooms. (May be planned and arranged for shared use by physical therapy patients and staff.)