Which of the following is true of software as a service $($SaaS$)?$

Select one:

a$.$ Firms spend more using SaaS.

b$.$ Due to US and European legal requirements, there are no accounting and corporate finance implications for SaaS in these regions.

c$.$ Saas firms face diseconomies of scale.

d$.$ SaaS vendors are less attuned to customer needs.

e$.$ It refers to software that is made available by a third$-$party online.