In the context of avoiding underfitting and overfitting, what role does splitting the data into training, testing, and validation sets play?

In the context of avoiding underfitting and overfitting, what role does splitting the data into training, testing, and validation sets play?
A . It ensures that the model is trained on the maximum amount of data possible
B . It allows for the model to be validated and tested on different subsets of data to check its generalization ability
C . It guarantees that the model will perform with 100% accuracy on unseen data
D . It increases the computational complexity without improving model performance

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Answer: B