Answer:
C) Brand name
Explanation:
A company's brand name is considered intellectual property, if the company decides to trademark it. A brand name is not usually something you buy, even though you can actually buy a brand, but generally you come up with one.
All the other options are tangible property that can be purchased from a vendor, e.g. inventory (merchandise), and tools and equipment. Land and a building can also be purchased or leased through a regular real estate transaction.
