Given that, the following statements:
- The line joining $\text{P}$ and $\text{R}$ is parallel to the line joining $\text{Q}$ and $\text{S}.$
- $\text{P}$ is placed on the side opposite to the corner $\text{T}.$
- $\text{S}$ and $\text{U}$ cannot be placed on the same side.
Based on the above statements, we can draw the diagram.

We can also change the position of $\text{Q, S}$ and $\text{P, R}.$

Now we can check all the options.
- $\text{P}$ cannot be placed at a corner ${\color{Red}{-\text{False}}}$
- $\text{S}$ cannot be placed at a corner ${\color{Green}{-\text{True}}}$
- $\text{U}$ cannot be placed at a mid-point ${\color{Red}{-\text{False}}}$
- $\text{R}$ cannot be placed at a corner ${\color{Red}{-\text{False}}}$
Correct Answer $:\text{B}$