The best example of Software as a Service (SaaS) among the given options is:
B. An accountant pays an annual fee for the tools the company needs to work.
SaaS refers to software applications that are hosted on cloud infrastructure and provided to users over the internet on a subscription basis. In this example, the accountant pays an annual fee to access the necessary software tools, which are likely hosted on the cloud, allowing for convenient and scalable access to the tools without the need for on-premises installation or maintenance.
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