Final answer:
Systemic corticosteroids are often administered for an acute asthma attack not responding to inhaled beta-agonists. They act quickly to reduce airway inflammation and are generally the treatment of choice in acute situations.
Step-by-step explanation:
If a patient is experiencing an acute asthma attack that is not responding to inhaled beta-agonists, the next step in treatment should be considered. In such a critical situation, systemic corticosteroids are often used to reduce inflammation and treat the exacerbation of asthma promptly. Systemic corticosteroids can be administered orally or intravenously, depending on the severity of the attack and the clinical judgment of the healthcare provider.
Inhaled anticholinergics can provide additional bronchodilation, but they may not be as effective in an acute situation. Leukotriene modifiers are generally used as a long-term control medication rather than for acute relief. Theophylline has a narrow therapeutic range and is not commonly used for immediate treatment of acute asthma attacks, due to its potential side effects and the availability of safer alternatives.
Therefore, the best option for an acute asthma attack not responding to a beta-agonist is B) Systemic corticosteroids.