Given the following two statements. X: The most important fastor in choosing a development strategy is total cost of offshoring. Y: System requirements serve as benchmarks to measure the overall acceptability of the finished system. Determine which of the following options provides the correct or most correct answer.

a$.$ Both $x$ and $Y$ are True

b$.x$ is False and $Y$ is True.

c$.x$ is True and $Y$ is False

d$.$ Both $x$ and $Y$ are False