Correct option is B
The back rake angle of a turning tool is the angle measured between the tool's rake face and the tool's transverse plane, also known as the machine transverse plane. This angle influences the cutting action of the tool, affecting the chip flow and cutting force. The machine transverse plane is the plane perpendicular to the direction of cutting feed and parallel to the axis of the cutting tool. Measuring the back rake angle on this plane helps in determining the tool's cutting efficiency and effectiveness.