Only S2 is false.
Reason :
TCP client moves from FIN-WAIT-1 -> FIN-WAIT-2 -> TIMED WAIT -> CLOSED.
It goes to timed wait because there is some data might be arriving to the client by the server. So, TCP activates the timeout timer and waits for maximum data roundtrip time and then it goes to CLOSED STATE.
Why S1,S2 is true:
Because whatever happens client sends FIN and goes to FIN-WAIT-1 and if ACK is lost. Server doesn't know it and sends FIN. Now client realizes ACK is lost, (because it receives FIN instead of ACK) and goes to TIMED WAIT.
TCP server if receives FIN and goes to CLOSE WAIT STATE then it sends FIN and moves to LAST ACK STATE then if ACK is lost from the client (no problem) , eventually it goes to closed after using Keep alive timer.