Honesty is the act of always telling the truth about things. this means that the correct answer to your question is the last option. Sam believes that it is important for him to state the truth, which is exactly what honesty is. the other options showed people being kind to one another and helping out other people/animals, but they did not show the people telling the truth, which is why they are not correct. let me know if you have any further questions :)
That means that you can't in any way test or see or smell the service but rather you have to rely on the provider's promise that it will be so. That's why it is intangible.