Explanation:

Let's break down the clues step by step:

- There are 10 people, 2 flats (A & B), 5 floors each. Each flat has 5 residents, one per floor.

- Flat A is to the east of Flat B (so on each floor: A (east), B (west))

- P is on the 4th floor, lives to the west of W (so P is in B4, W is in A4, and W is the Accountant).

- Baker lives east of Dentist (Baker in A, Dentist in B, on same floor).

- One floor between T and Q.

- V the Advocate is on the bottommost floor.

- Engineer lives below Doctor, Doctor lives below Chef, all in the same flat (must be 3 different persons in consecutive floors, in same flat).

- X lives beside Teacher, not on top floor. (so same floor, other flat).

- T and the Engineer are both on floor 3, but T is not the Engineer.

- Q is not a Businessman.

- R lives immediately below X, same flat.

- S is on an odd floor in A.

- Z lives above Actor.

- No one to west of Advocate (so V is on B1).

- U lives beside Businessman on top floor.

Let’s try to allocate:

- Floor 1: V (Advocate) in B1, nobody to his west, so A1 paired.

- Floor 4: P (B4), W (A4, Accountant)

- Baker (A), Dentist (B), same floor.

- T + Engineer on floor 3, different persons.

- X beside Teacher, not on 5th.

- R immediately below X, same flat.

- U beside Businessman, both on 5th.

Let’s focus on the options:

Option 1: S, W

Option 2: U, P

Option 3: X, R

Option 4: R, P

Option 5: U, V

Looking at A4 is W (Accountant) by the clue, so W is definitely in Flat A.

S is also in Flat A (from the clue “S lives on an odd-numbered floor in Flat A”). So Option 1 makes sense.

Therefore,

Option 1: S, W is correct.

Explanation in bullets:

- Each flat has one resident per floor, A is east, B is west.

- W (Accountant) is in A4, P is in B4.

- S is in Flat A, odd floor.

- Other clues confirm the above placements.

- Option 1 correctly lists Flat A’s confirmed residents: S and W.

- Other options do not fit the clues as precisely as Option 1.

- Option 1 is the correct answer.

Option 1: S, W