Sea$-$Worthy is an ocean shipping company. The company decided to develop their own internal ERP $($Enterprise Resource Management$)$ system since none of the existing commercial packages met the specific needs of their unique business segment. Halfway into development by their IT department, the company came to the realization that this system could be licensed to their competitors to offset their development cost and fund future enhancements. Which functional area of the company would be responsible for creating revenue from this internal system?

Marketing

Operations

R & D

Finance