All of the following are intangible assets except

A) copyrights.
B) goodwill.
C) patents.
D) research and development costs.

Intangible Assets

Non-physical assets owned by a business that have value, such as patents, trademarks, goodwill, and intellectual property.

Research And Development

The investigative activities that a business or government entity undertakes with the aim of discovering new products, services, or processes.