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The # of equivalents of OH in  NaOH is the number of moles of OH divided by its valence.

Molar mass of the NaOH = 40 g/mol

# of moles of NaOH = 40 g/ 40 g/mol = 1 mol

Valence of OH = 1

# Equivalents of OH = 1 /1 = 1 equivalent.

Answer: 1