Which of the following factors can affect the value of goodwill ?

(A) Special advantages like import licences, low rate and assured supply of electricity, long-term contracts for supply of materials, well-known collaborators, patents, trademarks etc.

(B) Monopoly condition or limited competition.

(C) Management Efficiency

(D) Location

Choose the correct answer from the options given below:

(A), (B), (C) and (D)

The correct answer is Option (3) → 

(A), (B), (C) and (D)