问题如下：
Which of the following description is most accurate about the calculation of the tangible book value of equity?
选项：
A. Tangible book value included goodwill.
B. Intangible assets are included in equity.
C. Intangible assets are excluded in equity.
解释：
C is correct.
Intangible assets should be removed from calculation of tangible book value.
应该是Intangible assets are excluded in “asset”.吧?
