Depending upon Microsoft`s guidelines, which of the following virtual machine options would support 32 users with a medium Windows 10 multi-user workload? (Choose all that are applicable)

Answer options:

A.One, standard _D16s_v3
B.One, standard _D8s_v3
C.Two, standard _D4s_v3
D.Four, standard _D2s_v3
E.Two, standard _D2s_v3

Correct Answers: B and C 
The recommended users per vCPU for a medium workload type is 4.Therefore, for 32 users, it needs 8 cores.One Standard_D8s_v3 or Two Standard_D4s_v3 servers will provide the 8 CPU cores for 32 users.Option A is incorrect. One standard_D16_v3 server will provide more cores than required. Therefore, it is not the recommended solution.
Option B is correct.One Standard_D8s_v3 will provide the required 8 CPU cores for 32 users. 
Option C is correct. Two Standard_D4s_v3 servers will provide the required 8 CPU cores for 32 users. 
Option D is incorrect. It is not recommended to deploy Windows 10 multi-user on a VM with less than 4 cores.
Option E is incorrect. It is not recommended to deploy Windows 10 multi-user on a VM with less than 4 cores.
Reference: 
To know more about Virtual machine sizing guidelines, please visit the below given link: 

https://docs.microsoft.com/en-us/windows-server/remote/remote-desktop-services/virtual-machine-recs?WT.mc_id=AZ-MVP-5004159