Coral Think Inc. is a new company in the publishing industry. It has raised sufficient capital from multiple sources. It is planning to use its capital to purchase certain assets. Which of the following assets will be the most difficult for Coral Think Inc. to acquire using its capital?

A) Inventory

B) Land and building

C) Brand name

D) Tools and equipment

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.