Vamos analisar a pronúncia do "s" final em cada verbo: A) He smokes cigars. — verbo "smokes" termina com som /s/ (som de "s" surdo). B) Sally drinks tea every day. — verbo "drinks" termina com som /s/ (som de "s" surdo). C) My brother eats too much. — verbo "eats" termina com som /s/ (som de "s" surdo). D) My secretary speaks five languages. — verbo "speaks" termina com som /s/ (som de "s" surdo). E) His friend has a cat. — verbo "has" termina com som /z/ (som de "z" sonoro). Portanto, a alternativa correta é: E) His friend has a cat.