In the context of values:

A) terminal values are the "hows" of goal setting.
B) instrumental values are the "whats."
C) tangible values are the standards of behavior by which we achieve desired ends.
D) intangible values can be defined differently for each person.

Intangible values are subjective and can vary for each individual based on their beliefs, experiences, and cultural background. Terminal values refer to the desired end goals, while instrumental values are the means to achieve those goals. Tangible values refer to specific behaviors or actions that are considered important in achieving those goals. Therefore, the best choice is D, as it correctly distinguishes between the types of values and their unique characteristics.