Which of the following cannot be said to be included in the term “goods” defined under section 2(7) of the Sale of Goods

Business, aka Commercial law, also known as mercantile law or trade law, is the body of law that applies to the rights, relations, and conduct of persons and business engaged in commerce, merchandising, trade, and sales. It is often considered to be a branch of civil law and deals with issues of both private law and public law. (Source: Wikipedia)