下列哪种药物属于兴奋性氨基酸受体拮抗剂（）

A.美金刚加

B.多奈哌齐

C.石杉碱甲

D.兰他敏

E.重酒石酸卡巴拉汀

An analyst does research about business combinations and deferred taxes. If a business combination results in the acquirer recording a deferred tax asset for the tax losses of the acquiree. the offsetting credit is most likely to:

A. equity.
B. liability.
C. goodwill.