Explanation:

The Goodwill Account is categorized as a:

- Real Account: Real accounts are those which represent assets, whether tangible or intangible. Goodwill is considered an intangible asset, as it represents the value of a company's brand name, customer relationships, employee relations, and patents. It does not refer to a person or an expense but rather an asset owned by the business.

Answer: Option 2 - Real Account