证见头微痛，恶寒无汗，咳嗽痰稀，鼻塞咽干，苔白，脉弦，宜选用（）

A.杏苏散

B.止嗽散

C.桑杏汤

D.清燥救肺汤

E.麦门冬汤

An analyst does research about intangible assets. Expenditures on research are most appropriately:

A. expensed in the year incurred.
B. capitalized as intangible assets and amortized over the life of the asset.
C. capitalized as intangible assets and tested annually for impairment of value.