Restart the rebuild

Heres zoomed in pics of where I measured. Came up with 1.7390", so 86%. Ill borrow a better set of inside calipers from work for better accuracy.
I figured I would restart the porting with sanding rolls. They are 120 grit tho,
Is 120 too fine for intake?
I'm trying to resist the urge of using the burrs again lol.
The 2 areas I'm pointing at with the pick...
1st pic, it has quite a steep drop. Can I or should I lay it back?(make less steep).
2nd pic valve guide boss, should/could I "thin" that area out?
120 grit too thin for intake?
I've heard/read, slightly rougher for better air fuel mix on intake, and smoother on exhaust.
Dont be shy, so it out the advice lol
Thanks

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