Which requirement should you identify as a gap?

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

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