Concept:
Stopping sight distance (SSD) consists of:
\[
\boxed{
SSD=\text{Lag Distance}+\text{Braking Distance}
}
\]
Braking distance depends on:
• Speed of the vehicle.
• Coefficient of longitudinal friction.
• Road gradient.
Reaction time affects only the lag distance and not the braking distance.
Step 1: Write the braking distance expression.
For a level road,
\[
BD=\frac{V^2}{2gf}
\]
where
\[
V=\text{Speed},
\]
\[
g=\text{Acceleration due to gravity},
\]
\[
f=\text{Coefficient of longitudinal friction}.
\]
For sloping roads, gradient is also included.
Step 2: Identify the factor not involved.
Reaction time contributes to the lag distance before braking begins.
Hence,
\[
\boxed{\text{Reaction time is not considered while computing braking distance}.}
\]
Therefore, the correct option is
\[
\boxed{(A)\;\text{Reaction time}.}
\]