Which one of the following is a Section 197 intangible? a) An interest in a...

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Which one of the following is a Section 197 intangible? a) An interest in a partnership. b) Computer software that is readily available for purchase by the general public, subject to a non-exclusive license, and that has not been substantially modified. c) A patent created after the purchase of a business. d) Goodwill included in the purchase price of a business.

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