The correct answer is ‘Has no furniture’. Key Points Let’s consider the following points- In the given context, the underlined word has no furnitures will be replaced with has no furniture. Furniture is an uncountable noun and it is used only in the singular form. We can’t make the plural of furniture. The correct sentence- Her new office has no furniture yet. Additional Information Nouns which are uncountable and singular in meaning and can’t be made plural by adding s/es at the end: Luggage, Baggage, Percentage, Garbage, Stationery, Jewellery, Poetry, Parking, Shopping, Smoking, Health, Information, Hair, Work, etc. Example: The class teacher gave me a work.[ alt="false (2)" src="https://storage.googleapis.com/tb-img/production/20/08/false%20%282%29.png" style=" white-space: pre-wrap; width: 25px; height: 25px;">​ The class teacher gave me a piece of work.[ alt="right (1)" src="https://storage.googleapis.com/tb-img/production/20/08/right%20%281%29.png" style="width: 25px; height: 25px;">