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Solutions
Step1: As, . P works in Accenture and lives in lowermost floor
Step 2: As, . The person who lives on the top most floor does not own Honda or Audi. S works in Pwc and owns Audi. S does not live on the topmost floor. R works in Mckinsey and lives above the person who owns BMW. So BMW is not on the top floor. The top floor will be Benz. Also the one who works at Deloitte lives on the floor immediate above the one who owns works at Accenture.
Step 3: R works in Mckinsey and lives immediately above the person who owns BMW. S works in Pwc and owns Audi.