Option C is just ridiculous. Employees can definitely be created using a data migration template, but that's not the difference between a business user and an employee. I'd say B and D are the right answers.
Haha, I'm glad they didn't ask about the difference between a business user and a business user with an attitude! Anyway, I'd go with B and D as the correct answers.
I think A and B are the right answers. Business users can be directly assigned to the organizational structure, and employees can be assigned access rights and business roles.
Options B and D seem correct to me. Employees can be assigned access rights and business roles, and they can also be assigned to sales teams for accounts.
I think the difference is that business users are more focused on using the system for their work, while employees have specific roles and responsibilities within the organization.
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