An analyst does research about financial reporting quality. An incentive for a company's management reporting lower earnings is least likely to:（）

A. remain in compliance with lending covenants.

B. obtain trade relief in the form of quotas or protective tariffs.

C. negotiate favorable terms from creditors.

下图是新航路开辟航线示意图，其中开辟A航线的航海家是（）

A.迪亚士

B.达·伽马

C.哥伦布

D.麦哲伦