The correct answer is B) To establish the justification for cutting ties with Great Britain.
This part of the Declaration of Independence is meant to introduce the reasons behind why the colonists are breaking away from Great Britain. A series of events that included the implementation of taxes without representation in the parliament, the excessive use of force in events like the Boston Massacre, and the limiting of economic freedom with laws like the Coervice Acts resulted in the Americans wanted to become a completely indenpendent and sovereign nation.