Answer:
e) intangibility
Step-by-step explanation:
Intangibility: It refers to the service or anything which is not seen, touched, feel, etc. It is not tangible.
From the accounting point of view, the patents, goodwill, copyrights or any other intellectual property rights are intangible.
In the given situation, the consumer cannot hold, see or even touch which signifies the intangibility of the service.
Hence, all other options are incorrect except e.