Consider the following countries: I. United Kingdom II. Denmark III. New Zealand IV. Australia V. Brazil. How many of the above countries have more than four time zones?

I. United Kingdom – More than four time zones if overseas territories are included (e.g., Gibraltar, Falklands, Pitcairn, BIOT). Correct.

II. Denmark – Denmark proper is one zone, but with Greenland and the Faroe Islands, the Kingdom spans more than four time zones. Correct.

III. New Zealand – Includes mainland NZ, Chatham Islands, Tokelau, and Ross Dependency; this gives more than four time zones in standard geographic listings. Correct.

IV. Australia – Mainland has 3 main time zones; even with external territories, it does not exceed four in the usual count. Incorrect.

V. Brazil – Brazil has had up to four time zones, but not more than four. Incorrect.

So, 3 countries (United Kingdom, Denmark, New Zealand) have more than four time zones. Hence, (c) Only three.