Fixed intangible assets are those which can't be seen or felt but benefit from that can be derived from years to years thus, titles and mastheads fully fulfill the condition hence the correct option is (B) hope this is sufficient. if you find this answer helpful then plzz let me know.

Fixed Intangible Assets:
Fixed intangible assets are long-term assets that have no physical form and provide long-term benefits to a company. These assets are not easily converted into cash and are expected to generate revenue over an extended period of time. Examples of fixed intangible assets include patents, trademarks, copyrights, and licenses.

Option B: Titles and Mastheads
Titles and mastheads refer to the names and logos associated with newspapers, magazines, and other publications. They are considered fixed intangible assets because they have value and contribute to the revenue generation of the company over a long period of time.

Explanation:
Titles and mastheads are valuable assets for publishing companies as they represent the brand and reputation of the publication. These assets can be used to attract readers and advertisers, thereby generating revenue for the company. The value of titles and mastheads is derived from their recognition and association with quality content.

Key Points:
- Titles and mastheads are names and logos associated with publications.
- They are considered fixed intangible assets.
- These assets have long-term value and contribute to revenue generation.
- Titles and mastheads represent the brand and reputation of the publication.
- They attract readers and advertisers, generating revenue for the company.

Conclusion:
Among the given options, titles and mastheads are the only fixed intangible assets. While office equipment, non-current investments, and freeholder properties are all assets, they are not considered fixed intangible assets. Office equipment is a tangible asset, non-current investments refer to financial investments, and freeholder properties are fixed tangible assets.