The correct answer is B. Patent.
An intangible asset is an asset that does not have physical substance. It is an asset that is created by the intellectual or creative effort of an individual or a company. Patents, copyrights, trademarks, and goodwill are all examples of intangible assets.
Furniture is a tangible asset. It is an asset that has physical substance. Furniture is an asset that is used in the operation of a business.
Investment is a broad term that can refer to a variety of assets. It can refer to tangible assets, such as real estate or stocks, or it can refer to intangible assets, such as patents or copyrights.
Lost tools are not an asset. They are a loss. A loss is an expense that is incurred in the course of business. Losses are not assets because they do not have future economic value.