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Option 2 : PSRQ
The correct answer is option 2 i.e. PSRQ
The first sentence refers to the topic at hand, an advertisement. The basic format of an advertisement begins with the description of the product being advertised - statement P - posh, air-conditioned, this description is continued is statement S - full furnished rooms. Then comes statement R which talks about the target clients of the advertisement - indicated by the noun 'available' then followed by statement Q which is gentlemen of taste.
Thus, the correct answer is option 2.
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