Final answer:
Liquids with a flash point at or above 140 degrees F (60 C) would be classified as either Class IIIA or Class IIIB, with both classifications having flash points in the required range.
Step-by-step explanation:
Liquids are classified based on their flash points, which is the lowest temperature at which they can vaporize to form an ignitable mixture in air. Considering the flash points provided, a liquid with a flash point at or above 140 degrees F (60 C) would fall into Class IIIA or Class IIIB. Specifically, Class IIIA has a flash point above 140 degrees F but below 200 degrees F, while Class IIIB has a flash point above 200 degrees F. Therefore, both Class IIIA and Class IIIB liquids have flash points at or above 140 degrees F (60 C).