I replaced a whirlpool tub with a standard soaker. I original thought I'd just leave the GFCI plug unused underneath as it was before, but have since decided that's not a good idea since if it ever does trip I'll have no way to reset it. Question: Could I simply terminate the wires in a Jbox? or do I have to actually remove it and pull the wires back to from where they came? OR would it be easiest to just create an access panel in the tile so that the GFCI is accessible? Anyone's thoughts?

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Thanks