A process can preempt even when its running at critical section, UP and DOWN are atomic operation so no preemption is possible.
Assuming we can run A, B, C, D, E, F in any sequence.
So First run D, D executes UP operation on S, So S = 1.. and enters in critical section, preempt it with E.
E execute UP operation on S, So S = 2.. and enters in critical section, preempt it with F.
F execute UP operation on S, so S = 3.. and it enters in critical section, preempt it with A
A will do DOWN operation on S, so S = 2, Completes its execution, S = 3
B will do DOWN operation on S, so S = 2, Completes its execution, S = 3
C will do DOWN operation on S, so S = 2, Completes its execution, S = 3
D completes its execution, S = 2
E completes its execution, S = 1
F completes its execution, S = 0
So maximum value possible for S is 3, At the end of the execution of A, B, C, D, E, F.. S = 0, Try it with any sequence you will get the same result.