In SSA or Single Static Assignment form, each assignment needs to be done to a distinct variable name. This is used in intermediate representation.
Given:
a = b + m ---- (1)
m = a + e ---- (2)
d = b + m ---- (3)
b = a + e ---- (4)
In the question, notice that b has been reassigned a value in equation (4) after being used a couple of times previously. So we can denote this with 2 variables as b1 and b2. Similarly, m is also reassigned in equation (2). So, use m1 and m2 to denote it.
Then, in SSA form,
a = b1 + m1
m2 = a + e
d = b1 + m2
b2 = a + e
We are using the following variables in SSA form: a, b1, b2, d, e, m1, m2. Hence, minimum number of variables needed are 7.