Step 1: Analyzing the clues.
The clues are: Cloth, Dry, Face, and Sweat. Let’s look at each of the alternatives.
Step 2: Exploring the alternatives.
(A) Shirt: A shirt could relate to "Cloth," but it doesn’t connect well with the other clues.
(B) Towel: A towel is associated with "Cloth," "Dry" (as a towel dries), "Face" (used to wipe the face), and "Sweat" (a towel is often used to wipe off sweat). This fits all the clues.
(C) Hand: A hand doesn’t fit with "Cloth," "Dry," or "Sweat."
(D) Salt: Salt is not associated with "Cloth," "Dry," "Face," or "Sweat."
(E) Coarse: "Coarse" doesn’t connect with the clues either.
Step 3: Conclusion.
The correct answer is (B) Towel, as it connects all four clues in some way.