Of the following Locale Settings, select which one CANNOT be selected when creating a new...

Working Hours is not a Locale Setting that can be selected when creating a new user. Working Hours are set at the organization level or at the resource level for scheduling purposes. Time Zone, Language, and Locale are Locale Settings that can be selected when creating a new user. References: https://help.salesforce.com/s/articleView?id=sf.users_add.htm &type=5