Step 1: Understanding non-material culture.
Non-material culture refers to the intangible aspects of culture, such as beliefs, values, customs, and social norms. These are the ideas and social patterns that shape the way people behave and interact, but are not physical objects.
Step 2: Explanation of other options.
- Architecture is a physical structure and part of material culture.
- Jewellery is an object and part of material culture.
- "None of the options is correct" is incorrect because values represent non-material culture.
Step 3: Conclusion.
Thus, the correct answer is Values, as they represent non-material culture.