An intangible business asset which relates to reputation, customers’ loyalty, and popularity garnered over the years, and due to the expertise of the business owner or the quality of goods produced or services rendered, is called ………………………….

Goodwill
Explanation:
Goodwill represents the value of an intangible asset that arises when a business has a strong reputation, customer loyalty, or brand recognition, contributing to the business’s overall value. Therefore, the correct answer is “Goodwill.”

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