What two parameters would you recommend set up to ensure that the new IPSCustomers database will scale to meet the workload demands?

While CPU cores are a resource, DTUs (option C) provide a more holistic and common blended measure of performance scaling for Azure SQL Database, encompassing CPU, memory, and I/O.

Defining resource limits per group of databases (elastic pools) is for managing multiple databases, but the question specifically asks about scaling a single 'IPSCustomers database' directly.

Defining the maximum Database Transaction Units (DTUs) directly controls the compute, memory, and I/O resources available to the database, allowing it to scale performance to handle increased transaction loads.

Defining the maximum of the allocated storage is conceptually similar to defining the maximum size for a database (option E), but 'maximum size' is the more standard parameter for setting the upper storage limit for an Azure SQL Database.

Defining the maximum size for a database ensures that it has sufficient storage capacity to accommodate data growth over time, preventing service interruptions due to running out of space under increasing workload demands.