If every $k-$element subset of $S=\{1,2,\dots , 32\}$ contains three different elements $a,b,c$ such that $a$ divides $b$, and $b$ divides $c$, $k$ must be at least ?

$ \textbf{(A)}\ 17
\qquad\textbf{(B)}\ 24
\qquad\textbf{(C)}\ 25
\qquad\textbf{(D)}\ 29
\qquad\textbf{(E)}\ \text{None}
$
1. **Identify the problem**: We need to find the minimum value of \( k \) such that every \( k \)-element subset of \( S = \{1, 2, \dots, 32\} \) contains three different elements \( a, b, c \) such that \( a \) divides \( b \) and \( b \) divides \( c \).

2. **Construct a large subset that does not fulfill the condition**: We start by constructing the largest possible subset of \( S \) that does not contain three elements \( a, b, c \) with \( a \mid b \) and \( b \mid c \). Notice that if \( c \geq 4a \), then \( a \mid b \) and \( b \mid c \) cannot hold for all \( a, b, c \).

3. **Example of a disobedient subset**: Consider the subset \(\{9, 10, 11, 12, 13, \ldots, 29, 30, 31, 32\}\). This subset has 24 elements and does not fulfill the condition because there are no three elements \( a, b, c \) such that \( a \mid b \) and \( b \mid c \).

4. **Analyze subsets containing 1**: If a disobedient subset contains the element 1, then for any other element \( n \), it cannot contain both \( n \) and \( 2n \). This restriction implies that the subset cannot be larger than the subset given above. Therefore, the largest disobedient subset does not contain 1.

5. **Identify chains in \( S \)**: The set \( S \) contains several chains of elements where each element divides the next:
   - Chain 1: \( (2, 4, 8, 16, 32) \). At least three elements must be deleted to avoid having three elements in this chain.
   - Chain 2: \( (3, 6, 12, 24) \). At least two elements must be deleted.
   - Chain 3: \( (5, 10, 20) \). At least one element must be deleted.
   - Chain 4: \( (7, 14, 28) \). At least one element must be deleted.

6. **Count the deletions**: These chains are disjoint, so we need to delete at least \( 3 + 2 + 1 + 1 = 7 \) elements. Additionally, we must delete the element 1.

7. **Calculate the largest disobedient subset**: Therefore, the largest disobedient subset can have at most \( 32 - 8 = 24 \) elements.

8. **Determine the minimum \( k \)**: Since the largest disobedient subset has 24 elements, the minimum \( k \) such that every \( k \)-element subset contains three elements \( a, b, c \) with \( a \mid b \) and \( b \mid c \) must be \( k = 25 \).

\[
\boxed{25}
\]