Identify the noun and the type. 

Beauty lies in the eyes of the beholder. 

Option C is the correct option. Beauty is an Abstract noun; Eyes are Common noun. The name of the qualities of persons, animals, or things is known as an Abstract noun. An abstract noun denotes the name of ideas, feelings, quality, or state rather than a concrete object. The name of all things, places, animals, and things is known as a Common noun. Noun is the name of any animal, place, person, or thing. Common noun is the generic name like apple, orange, girl, buildings, etc. Common noun is not capitalised, no matter where it is placed in a sentence.