Which of the following is NOT an example of intangible assets?

ummmmmmmmmmmmmmmmmm I think its LAND

Land

Intangible assets lack of physical substance and usually are very hard to evaluate.
They include patents, copyrights, franchises, goodwill, trademarks, trade names, etc.
These assets are (according to US GAAP) amortized to expense over5 to40 years with the exception of goodwill.
Websites are treated differently in different countries and may fall under either tangible or intangible assets.

IT all depends upon in which country you are staying or more precisely, which accounting standards you are following.
In my opinion, except land, all other options mentioned by you are intangible asset as per Indian Accounting standards.

Land is an example of NOT Intangible as it is physical and can bbe felt.
Therefore it is NOT an Intangible asset.

land

LAND

land is clear example fo tangible assets

Land

Intangible assets include patents, copyrights, trademarks, trade names, franchise licenses, government licenses, goodwill, and other items that lack physical substance but provide long‐term benefits to the company.

Franchise rights..

land, as it falls in tangible category due to it's physical existance