Tangible assets refer to physical assets that a company can touch, such as machinery, buildings, land, inventory, etc.
In contrast:
- **Patent** (Answer A) is an intangible asset as it's a legal right.
- **Goodwill** (Answer B) is also an intangible asset, representing the value of a company's brand, customer relationships, etc.
Therefore, the correct answer is **none of the above** because neither patent nor goodwill represents tangible