Since your software uses MFC and SQL server 2005
your software requirements would be:

All of the requirements imposed by both MFC and SQL server 2005, and whatever requirements your own program has on top of those.

This will mean the user will need to have a version of windows compatible with your version of MFC (XP+ if you're using MFC 9)
They will also need a server, and have a SQL server 2005 license up and running.

And I hope you at least know the requirements your own program has.