Answer:
d.Goodwil
Explanation:
The following items are included under the section 197 intangible
1. Goodwill
2. Value of going concern
3. The terms & conditions of the employment and its composition whether contractual or not
4. The books of business and its records that includes the information related to its current and future customers
5. Any type of intellectual properties
6. The intangible that is supplies based and customer based
7. The license permit or any other right including the renewals also that is to be granted by any unit of government
8. Similar items that are occurred from point number 3 to point number 7
9. An agreement that is not to be compete for the interest acquisition
