Final answer:
Incorporeal property refers to non-physical assets that hold economic value, such as business goodwill. Therefore, the correct answer is (D) Practice goodwill, which represents an intangible asset associated with a business's value.
Step-by-step explanation:
The concept of incorporeal property refers to a type of property that is not physical or tangible. Instead, it includes rights and interests which have economic value, such as copyrights, patents, trademarks, trade secrets, and business goodwill. The options provided, such as buildings, equipment, and vehicles, are all examples of tangible, corporeal property as they are physical objects that can be seen and touched, and often depreciate over time. However, option (D) Practice goodwill, which refers to the reputation, patronage, and other intangible attributes that may increase the value of a business, is an example of incorporeal property because it is an intangible asset.