Where should accessible parking spaces be located in relation to the building entrance?

Accessible parking spaces should be located closest to the main entrance of the building to ensure ease of access for individuals with disabilities. This positioning reduces the distance that these individuals must travel from their vehicle to the entrance, which is especially important for those who may have mobility challenges. By placing accessible parking spaces in this advantageous location, it helps promote inclusivity and complies with accessibility regulations such as the Americans with Disabilities Act (ADA), which mandates that these spaces be conveniently located with respect to building entrances.

The other options suggest placing these spaces either far from the entrance or near areas primarily intended for service, which would not be convenient or practical for users requiring accessible parking. Thus, the correct positioning prioritizes accessibility and convenience for all users.