Answer:
The correct answer is letter "D": Skilled workforce.
Explanation:
Goodwill refers to the value of an intangible asset found on a company's Balance Sheet. A company's brand recognition, intellectual property, skilled workforce, and reputation among its customers and employees can all count towards its goodwill value. When a company is acquired for a higher price than its book value, the excess value of the target company is recorded under a Balance Sheet goodwill.
