When salesforce.com, inc. CRM reports after the close Feb. 28, it's likely to show billings upside in the fiscal year fourth quarter, with the company possessing multiple paths to achieve long-term targets, according to Jefferies. The Analyst Jefferies analyst John DiFucci upgraded Salesforce from Hold to Buy and increased the price target from $97 to $132, suggesting 21-percent upside from current levels. SourceSome upside still holds. $CRM, Salesforce, Inc. / D