This is from an English workbook for young Korean learners. Because the waiter in this illustration is speaking to two people at a table, "may I help you" is the correct choice. The other choice, "may I have you," is a request for sexual intercourse. As you can see, the elementary school student first picked the inappropriate second choice, which is why that second option does not belong in this book. The writers and publishers really should have thought of something else.