Correct Answer: Intangible Assets

Solution : Answer = Intangible Assets

Goodwill is categorized as an intangible asset on a company's balance sheet. It represents the value of a business's reputation, brand, customer relationships, and other non-physical assets. Unlike tangible fixed assets or current liabilities, goodwill reflects the intangible value of a company's reputation and relationships.
Hence, the correct option is 3.