Acme Software is an Australian$-$based maker of software products for the health$-$care industry. Recently, Acme has been investigating whether it would be beneficial to internationalise some of its value$-$chain activities. Acme hires a consulting group to help determine which, if any, value$-$chain activities could be conducted abroad to promote business growth. The consulting group identifies two health$-$care software development companies in India that could provide programming services at a lower cost than Acme's current expenditures for programming. In addition, the consultants conduct international market research that shows that German health$-$care companies have a strong demand for the type of software that Acme offers.

Which of the following activities in Acme's value chain would be internationalised if Acme decides to establish a development contract with one of the Indian software firms?

a$.$ Procurement.

b$.$ Sales.

c$.$ Marketing.

d$.$ Distribution.