Correct Answer: AWhen the SAS program is executed, the IF statement 'if insal and inemp;' ensures that only those observations which are present in both data sets, work.people and work.money, will be included in the resulting data set, work.empsalary. This is essentially performing an inner join operation. Since there are no identification variables mentioned to match observations between the work.people and work.money data sets, we can assume that no observations meet the condition of being present in both data sets. Therefore, the resulting data set, WORK.EMPSALARY, will contain 0 observations.