Answer:
a. Goodwill
Explanation:
The total assets comprise of current assets, fixed assets, and the intangible assets
The current assets include cash, stock, account receivable, etc
Fixed assets include plant & machinery, land, equipment, furniture & fittings, etc.
And, the intangible assets include patents, copyrights, goodwill, and other intellectual properties rights
In the given case, the government grants can be in patents, trademarks, or trade names but not in goodwill as goodwill is for business purposes.
