What is not true about an Operating System Software

a$.$ It is the software program the CPU executes to let the user operate and calculate the total profit of the company

b$.$ It is the foundation program that is executed by the CPU to managetsiforganised execution of user's programs like tally $($an accounting software$)$

c$.$ It is the program that handles all input and output operations

d$.$ It is the program that makes the CPU share its time between multiple tasks