Viscous force is somewhat like friction as it opposes the motion and is non-conservative but not exactly so, because: 
(i) its velocity dependent while friction not
(ii) its velocity independent while friction is 
(iii) its temperature dependent while friction not
(iv) its independent of area like surface tension while friction depends

• A

  ( i ,ii)

• B

  ( i ,iv)

• C

  ( i ,iii )

• D

  ( ii ,iii )