Final answer:
The statement a. %let flower=Plumeria; is the correct SAS code to create and assign the value 'Plumeria' to the macro variable 'flower'. The %let statement is used without quotes for a straightforward assignment and does not require the ampersand symbol.
Step-by-step explanation:
The correct statement to create the macro variable flower and assign the value Plumeria in SAS is:
a. %let flower=Plumeria;
This statement uses the %let statement which is utilized in SAS to create macro variables and assign values to them. The macro variable is created without quotes for a straightforward text assignment. It's important not to confuse macro variable references (which use the & symbol) with the creation of macro variables. Creating a macro variable does not require the ampersand, but when you reference a variable in your code thereafter, you would use the ampersand. Option c and d wrongly use the ampersand, and option b needlessly includes quotes, which are not required here unless the value to be assigned includes special characters or spaces.