下列何药尤善治腰以上风寒湿痹（）

A.羌活

B.独活

C.桑枝

D.桂枝

E.防风

A company has debt equal to $ 35 million and total assets of $105 million. This company makes a commitment to acquire raw materials over the next three years by making annual purchases of $ 5 million which have a present value of $12 million. For purposes of analysis, the best estimate of the debt-to-equity ratio after the appropriate analyst adjustment of the balance sheet is :

A．

B．

C．