Do goats have high IQ?

Excuse me, could you please elaborate on the idea that goats possess a high IQ? I'm curious to understand the basis for this question, as goats are often perceived as simple, domesticated animals. Are there any specific studies or observations that suggest goats have cognitive abilities comparable to or exceeding those of other animals, or even humans in some respects? It would be fascinating to learn more about this intriguing notion.