Final answer:
The correct statement that disassociates the sales libref is 'libname sales disassociate;'. This statement is used to disconnect the libref from the library it was connected to, freeing up system resources.
Step-by-step explanation:
The correct statement that disassociates the 'sales' libref is option d. libname sales disassociate;.
The libname sales disassociate; statement is used to disassociate or disconnect the 'sales' libref from the library it was connected to. This statement is helpful when you want to remove the association between a libref and a specific library to free up system resources.
For example, if you have associated the 'sales' libref with a Microsoft Excel file using the libname statement, you can use the libname sales disassociate; statement to disconnect the libref from the Excel file and free up memory.