How to set up SQL Server 2019 as backend database

[Boyd K]

We are looking to set up SQL Server 2019 on a virtual machine (VM) as the backend database for Jira Data Center (on premise) in our closed network.   Usually, we set the number of CPUs for our SQL Server VMs to four but were wondering if Atlassian may have a recommendation for the number of CPUs for such a VM.

Also, wondering if we should have separate VMs: one for Jira Data Center and the other for its SQL Server database, or could we possibly have one VM for both.  If we combined the two on one VM, would that change the number for CPUs for that VM, i.e. set CPU number to 4 or double it to 8 or something else?

Thanks.