I am having problems in my dblink between oracle xe and sql server, when executing this query

SELECT "codigo" FROM "DBO.CURSOS"@remoto

ORA-28500: connection from ORACLE to a non-Oracle system returned this message:
ORA-02063: preceding line from REMOTE

I have already given a thousand turns to the configuration and I can not find the error, can someone help me please
This is my current configuration:
$ cat /etc/odbc.ini
[master]
Driver=/opt/microsoft/msodbcsql17/lib64/libmsodbcsql-17.7.so.2.1
Description=DataDirect 5.20 SQL Server Wire Protocol
Database=master
User=SA
Pa
[ODBC]
Trace=ON
TraceFile=/opt/odbc520/odbctrace.out
TraceDll=/opt/odbc520/lib/odbctrac.so
InstallDir=/opt/odb520
ConversionTableLocation=/opt/odbc520/tables
UseCursorLib=0

ssword=Abril2021+
Server=192.168.0.144
$ cat /u01/app/oracle/product/11.2.0/xe/network/admin/tnsnames.ora
# tnsnames.ora Network Configuration File:
XE =
 (DESCRIPTION =
  (ADDRESS = (PROTOCOL = TCP)(HOST = asi)(PORT = 1521))
  (CONNECT_DATA =
   (SERVER = DEDICATED)
   (SERVICE_NAME = XE)
  )
 )
EXTPROC_CONNECTION_DATA =
 (DESCRIPTION =
  (ADDRESS_LIST =
   (ADDRESS = (PROTOCOL = IPC)(KEY = EXTPROC_FOR_XE))
  )
  (CONNECT_DATA =
   (SID = PLSExtProc)
   (PRESENTATION = RO)
  )
 )
master_descriptor=
  (DESCRIPTION=
   (ADDRESS=
     (PROTOCOL=TCP)
     (HOST=192.168.0.100)
     (PORT=1521)
   )
   (CONNECT_DATA=
     (SID=master)
   )
   (HS = OK)
  )
$ cat /u01/app/oracle/product/11.2.0/xe/network/admin/listener.ora
# listener.ora Network Configuration File:
SID_LIST_LISTENER =
 (SID_LIST =
  (SID_DESC =
   (SID_NAME = PLSExtProc)
   (ORACLE_HOME = /u01/app/oracle/product/11.2.0/xe)
   (PROGRAM = extproc)
  )
  (SID_DESC=
   (SID_NAME=master)
   (ORACLE_HOME= /u01/app/oracle/product/11.2.0/xe)
   (PROGRAM=dg4odbc)
   (ENVS=LD_LIBRARY_PATH=/opt/microsoft/msodbcsql17/lib64:/u01/app/oracle/product/11.2.0/xe/lib)
  )
 )

LISTENER =
 (DESCRIPTION_LIST =
  (DESCRIPTION =
   (ADDRESS = (PROTOCOL = IPC)(KEY = EXTPROC_FOR_XE))
   (ADDRESS = (PROTOCOL = TCP)(HOST = asi)(PORT = 1521))
  )
 )
DEFAULT_SERVICE_LISTENER = (XE)
$ cat /u01/app/oracle/product/11.2.0/xe/network/admin/initmaster.ora
# This is a sample agent init file that contains the HS parameters that are
# needed for the Database Gateway for ODBC

# HS init parameters

HS_FDS_CONNECT_INFO = master
HS_FDS_TRACE_LEVEL = user
HS_FDS_SHAREABLE_NAME = /opt/microsoft/msodbcsql17/lib64/libmsodbcsql-17.7.so.2.1

# ODBC specific environment variables

set ODBCINI=/etc/odbc.ini
set HOME=/u01/app/oracle/product/11.2.0/xe

# Environment variables required for the non-Oracle system

#set <envvar>=<value>
$ isql -v master SA Abril2021+
+---------------------------------------+
| Connected!              |
|                    |
| sql-statement             |
| help [tablename]           |
| quit                 |
|                    |
+---------------------------------------+