Concept:Real accounts record tangible and permanent assets of a business.
Explanation:Tangible assets include items you can see and touch, such as land, buildings, machinery, and furniture.
These assets are of a permanent nature because they remain in the business for a long time.
Accounts that deal with such assets are called real accounts.
Personal accounts relate to individuals, nominal accounts relate to expenses and incomes, and cash account is a type of real account.
Therefore, the account for tangible permanent assets is the real account.
Answer:B. real account