Answer:
e. Land
Step-by-step explanation:
Intellectual property (IP) applies to inventions of the imagination, such as creations; works of literature and art; designs; and logos, names and pictures used in commerce.
It is covered in law, for instance, by trademarks, copyrights and patents which allow individuals to gain recognition or financial advantage from what they create or invent.
Land, on the other hand, is physical property and not intangible creations of the human intellect.