It is beneficial to create multiple ad groups in order to:

It is beneficial to create multiple ad groups in order to:

A)  opt specific ad groups into various Google networks
B)  break up keywords and ads into related themes
C)  set different budgets for each ad group
D)  pause specific keywords if they are not performing well

Answer : break up keywords and ads into related themes

Reason : 

Read at https://support.google.com/adwords/answer/2375452?hl=en

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