Please indicate the appropriate category of the following items:

Question 23 options:

12345	The cost of an annual update of payroll software
12345	The cost of developing a patent
12345	Goodwill generated internally
12345	Cost of equipment obtained under capital lease
12345	Research costs
12345	Land
12345	Goodwill acquired
12345	Music Copyrights
12345	The cost of purchasing a patent
12345	Brand Names

1.	Intangible Asset
2.	Tangible Asset
3.	Expense
4.	Other (none of the above)
5.	Not recorded on financial statements