{
  "accountEnabled": false,
  "displayName": "John Smith",
  "mailNickname": "john.smith",
  "otherMails": [
    "john.smith@company.com"
  ],
  "userIdentities": [
    {
      "issuer": "{okta-id-token-iss-claim-value}",
      "issuerUserId": "{okta-id-token-sub-claim-value}"
    }
  ],
  "userPrincipalName": "{guid}@{your-tenant-name}.onmicrosoft.com"
}