Which statement is true regarding variable names?

Option B is correct. In SAS, variable names must be 1 to 32 characters in length. The other statements about variable names are incorrect:

A is incorrect because variable names are not case sensitive in SAS.

C is incorrect because variable names are required when you create a data set; each column must have a unique name.

D is incorrect because variable names cannot start with a number, though they can start with an underscore or a letter.

References:

SAS 9.4 documentation on SAS variables.