The correct answer is (b), Intangible Asset.
Goodwill is an intangible asset that arises from factors such as the reputation of a business, the relationships between the business and its customers and suppliers, and the business’s competitive advantages. It is not a physical asset, but it can have a significant value.
Fictitious assets are assets that do not have a physical existence, but are recorded on the balance sheet because they have economic value. Examples of fictitious assets include goodwill, patents, and trademarks.
Floating assets are assets that are constantly changing in value, such as inventory and accounts receivable.
Wasting assets are assets that lose their value over time, such as natural resources and machinery.
I hope this helps!