Static Single Assignment is a means of structuring the Intermediate representation such that every variable is allotted a value only once and every variable is defined before it’s use.
So the Static Single Assignment for above code is
d = a+b
e = a-b
f = c+d
g = c-e
a = f+g
b = f-g
c = d+e
So total variables used are 7
Short Trick : If any variable is repeating again in the LHS then assign a new variable for it.
e.g : a = b+c
a = d-c
So the Static Single Assignment for above code is
a = b+c
a1 = d-c