The correct answer is A. Furniture.
Tangible assets are assets that have a physical form and can be seen and touched. They include land, buildings, equipment, furniture, and inventory.
Furniture is an example of a tangible asset because it is a physical object that can be seen and touched. It is also an asset because it has value and can be used to generate income.
Debtors are not tangible assets because they are not physical objects. They are accounts receivable, which are amounts owed to a company by its customers.
Patents are not tangible assets because they are not physical objects. They are intellectual property rights that give the owner the exclusive right to make, use, or sell an invention.
Discount on issue of shares and debentures is not a tangible asset because it is a financial instrument. It is the difference between the face value of a share or debenture and the price at which it is issued.
I hope this helps!