Concept:Realization means converting an asset into cash. Intangible assets like goodwill are not easily sold or turned into cash.
Explanation:Creditors, debtors, and motor vehicles have clear realizable values.
Creditors are liabilities, but in realization, they are settled; debtors are collected; motor vehicles can be sold.
Goodwill, however, is an intangible asset that cannot be seen or touched.
Its value is only believed to exist and is difficult to measure objectively.
Therefore, goodwill cannot be reliably realized into a definite cash amount.
Answer:D. goodwill