Count how many variables equal a target value

Is there a smart way to count how many variables equal some target value (in SQL Server)? For example, if I have: declare @a int = 1; declare @b int = 2; declare @c int = 1; declare @target int = 1; Then I'd like to do how many of @a, @b, @c eqauls @target. In imperative languages, it's easy to make an inline array of the variables, and then count them - for example in JS: var a = 1, b = 2, c = 2, target = 1; if ([a, b, c].filter(item => item == target).length == 1) // do something The equivalent in SQL of that "inline array" would be a single column table, but this would require using DECLARE TABLE, which I'd like to avoid. Is there a similarly easy method for such counting in SQL? Please note I'm less interested in "creating a table without declaring it" - what I really care about is the counting of variables against a target variable, so if it can be done without using tables at all, then it would be better.