Explanation:

The correct answer is 3. Money.

Under the Sale of Goods Act, 1930, the subject matter of a sale must be goods, which are defined as movable property. Money is explicitly excluded from the definition of goods, as it serves as a medium of exchange and is not considered a tangible property that can be transferred under the Sale of Goods Act.On the other hand, trademarks, goodwill, and water can be subject to sale, as they can be considered intangible goods or rights that may be transferred. Therefore, money is not a subject matter of the Sale of Goods Act.