A company uses a legacy finance application that runs on a single SQL Server instance. The company plans to implement Dynamics 365 Finance. The following table describes the current implementation and design decisions for the new implementation:

You need to identify the gap in the migration plan.

Which requirement should you identify as a gap?

A. Business logic

B. Users

C. User Interface
D. Reports
E. Data

Reference:
https://docs.microsoft.com/en-us/office365/enterprise/add-several-users-at-the-same-time