For which of the following would the use of the straight-line method of amortization be acceptable?

Depreciation is appropriate for buildings only. The Patent and Goodwill are intangibles and are assessed for impairment testing rather than amortization under IAS 38

Buildings is the correct one.

Building is more accepted using Straight line method. However, using other methods could not be refused by standereds.

Thanks for invitation 

Buildings 

It's building, I completely agree with answer given by Mr. Farrukh Abrar

Option b is the right answer . Buildings are depreciated and goodwill is tested for impairment .

All of the above may be depreciated/amortized using straight-line method. 

Thanks for Invitations:

Building is more accepted using Straight line method.