Which statement creates a reference variable for class CL_VEHICLE?

Comprehensive and Detailed Explanation from Exact Extract:

In ABAP, object references must be declared with TYPE REF TO <class>.

Option D is correct: DATA lo_vehicle TYPE REF TO cl_vehicle. creates a reference variable.

Option A → Incorrect, TYPES defines a type, not a variable.

Option B → Syntax error, correct keyword is REF TO, not REF OF.

Option C → Invalid, LIKE REF is not supported in ABAP.

Study Guide Reference: ABAP Objects Programming Guide – Reference Variable Declarations.