The correct answer is: B. Insurance
A tangible good is a good that can be physically touched and has a physical presence. Examples of tangible goods include houses, cars, and clothes.
Insurance is a contract between an insurance policy holder and an insurance company. The insurance policy holder pays a premium to the insurance company, and the insurance company agrees to pay for losses that the policy holder incurs. Insurance is not a tangible good because it is not a physical object.
House, mobile phone, and a pair of jeans are all tangible goods. A house is a building that is used for shelter. A mobile phone is a device that is used to make and receive calls, send and receive text messages, and access the internet. A pair of jeans is a type of clothing that is typically made from denim.