The correct answer is: B. Only floors above the third floor have lifts.
The question states that “Many business offices are located in buildings having two to eight floors. If a building has more than three floors, it has a lift.” This means that all buildings with two or three floors do not have lifts, and all buildings with four or more floors do have lifts. Therefore, only floors above the third floor have lifts.
Option A is incorrect because it states that “All floors may be reached by lifts.” This is not true, as floors below the third floor do not have lifts.
Option B is correct because it states that “Only floors above the third floor have lifts.” This is consistent with the information given in the question.
Option C is incorrect because it states that “Seventh floors have lifts.” This is not necessarily true, as there may be buildings with seven floors that do not have lifts.
Option D is incorrect because it states that “Second floors do not have lifts.” This is not necessarily true, as there may be buildings with two floors that have lifts.
Option E is irrelevant to the question. The question is about the number of floors in a building and whether or not it has a lift. Option E is about the number of boys who play football.