The DATA step is creating a data step view named WORK.ONE, which allows the processing logic to be stored until the view is executed. The view WORK.MISSING is created for outputting records where VAR1 is missing. The actual data set is not created when the DATA step is submitted, nor is there a syntax error. The data set WORK.MISSING will be created when WORK.ONE view is used in another SAS step, thus the correct statement regarding WORK.MISSING data set is that it is created when the view ONE is used in another SAS step.