Set earn maybe the closest one (7)

I believe the answer is:

nearest

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'set earn maybe the closest one' is the definition.
I can't judge whether this defines the answer.

'set earn maybe' is the wordplay.
'maybe' indicates anagramming the letters.
'set'+'earn'='setearn'
'setearn' is an anagram of 'NEAREST'.

Can you help me to learn more?

(Other definitions for nearest that I've seen before include "Relations" , "most like Scrooge at first" , "With dearest, they're our loved ones" , "Most imminent - most mean" , "Most local" .)

I've seen this clue in The Irish Independent.

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