The correct answer is B.
Some medications are not suitable for splitting or dividing into smaller parts and these are capsules, enteric-coated tablets and extended-release tablets. Enteric-coated tablets are protected by the acidic environment of the stomach by a specific coat. This coat will be partly removed if the tablet is divided, therefore, the efficacy and action of the drug will be affected. Also, opening capsules and dividing the contents could endanger the patient, since the contents could cause irritation and stomach ulceration.
The rest of the drugs mentioned in choices A, C and D could easily be divided without affecting the efficacy and action of the drug.