Which of the following is an example of intangible evidence of value?

The assessment of goodwill serves as an example of intangible evidence of value because it represents a company's reputation, brand, customer loyalty, and other non-physical assets that contribute to its market value. Goodwill is not something that can be touched or measured in a traditional sense, which aligns it with the concept of intangible assets.

In contrast, fixed assets, real property, and rare coin collections are all tangible, meaning they have physical dimensions and can be seen or interacted with directly. Fixed assets typically refer to long-term tangible assets held by a business, such as machinery or buildings. Real property deals with land and any structures on it, providing a physical presence in the market. A rare coin collection, while it may have significant value, consists of tangible items that can be assessed based on their physical characteristics and market demand for those objects. Thus, the reason the assessment of goodwill is the correct choice is that it encapsulates the notion of value derived from non-tangible sources, distinguishing it from the other options mentioned.