Consider the following data step: data WORK.NEW; set WORK.OLD; Count+1; run; The variable Count is created using a sum statement. Which statement regarding this variable is true？

A、It is assigned a value 0 when the data step begins execution.

B、It is assigned a value of missing when the data step begins execution.

C、It is assigned a value 0 at compile time.

D、It is assigned a value of missing at compile time.