Appropriate background file depends on your experimental design.

Take a look at the practical tips from Homer. If you have a control experiment then you can use it as background.
Alternatively you can create random peaks in region defined as promoter.

I don't have much experience, but the one thing that I know, that there are no gold standard and motif analysis returns much garbage.

I plan to use few tools and compare results, you can look at this article Kulkarni et al. 2019

Generally, motifs, which are detected by different tools or in separate runs with random background can be ok.

before adding your answer.

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