The correct answer is C. Savings accounts are liquid but are not marketable.
A liquid asset is an asset that can be easily converted into cash. Savings accounts are liquid because they can be easily withdrawn from the bank. Marketable assets are assets that can be easily sold for cash. Savings accounts are not marketable because they cannot be sold.
Option A is incorrect because savings accounts are not negotiable. Negotiable assets are assets that can be easily transferred to another party. Savings accounts cannot be easily transferred to another party.
Option B is incorrect because savings accounts are liquid. Marketable assets are assets that can be easily sold for cash. Savings accounts can be easily withdrawn from the bank, so they are liquid.
Option D is incorrect because savings accounts are not marketable. Marketable assets are assets that can be easily sold for cash. Savings accounts cannot be easily sold for cash, so they are not marketable.