Which of the Following Are 'Goods' for the Purposes of the Sale

Multiple Choice

Which of the following are 'goods' for the purposes of the sale of goods legislation?

A) Land and things attached to land such as buildings and fixtures.
B) Intangible items of personal property such as intellectual property rights, shares and debts.
C) Tangible items of personal property.
D) Services involving the exercise of skill and expertise on the part of the service provider.