90 degrees will be the optimum angle for drilling but being a newbie my first tang hole didn't go as planned.
I countersunk the hole after the fact by hand, every time I tightened the tang bolt my barrel moved up about .010. Repeated attempts to correct the countersink problem only made it worse to the point that I had the tang hole welded up to start over.
What I do now is set up my drill press with the gun on a drilling spike, drill the tang bolt hole, and while the gun is still in position I countersink at exactly the same angle as I drilled the hole, no more problems.
Of course the picture is after I turned the gun over to finish drilling the trigger plate but my tang bolt /countersink method is the same.