he is -----as our best friendA considered B regarded 好像两个都对吧?

问题描述:

he is -----as our best friend
A considered B regarded 好像两个都对吧?

consider侧重“经过考虑而认为”, 表示“一种比较客观的看法”;regard 指“把...认为”、“把...看作”, 表示“以外部形象得出认识或个人的主观认识”.所以B是对的.