Which of the following statements is true regarding the structure of the FASB?

a$.$ The Financial Accounting Advisory Council is responsible for identifying and researching financial accounting issues.

b$.$ The FASB is supported by a part$-$time professional and technical research staff that conducts research, communicates with constituents, and drafts preliminary findings.

c$.$ The FAF has the primary responsibilities to oversee the effectiveness and efficiency of the standard$-$setting process and appoint the members of the FASB.

d$.$ The FASB is the parent organization of the Financial Accounting Foundation $($FAF$).$