Correct option is B
A side relief angle of 1° to 2° is provided on a grooving tool to prevent the sides of the tool from rubbing against the workpiece during cutting. Without this clearance, friction would increase, leading to poor surface finish, tool wear, and possible damage.
The relief angle ensures that only the cutting edge is in contact with the material, improving cutting efficiency. While it may indirectly affect surface finish or cutting force, its primary purpose is to avoid interference and rubbing.