Number of occupants shall be computed at the rate of 1 per the unit of area based on the "function of the space" as prescribed in Table 1004.5 regardless of occupancy classification. The room in question is for training with a classroom type setting. Occupant load count for "that room" will be 1/20 sf net.
With regards to the plumbing fixture count, the question stated Business occupancy. Assuming that this is the main occupancy classification of the building or tenant space then plumbing count shall be based on Business occupancy "classification" using the "total" number of occupants determined by the FBC Building. FBC Plumbing Table 403.1 header is clear on this. It is based on occupancy "classification".