Step 1: Understanding electrolytes.
Electrolytes are substances that dissociate into ions in aqueous solution and conduct electricity. Non-electrolytes do not dissociate and hence do not conduct electricity.
Step 2: Analysis of options.
- Sodium chloride: Electrolyte, produces Na\(^+\) and Cl\(^-\) ions.
- Urea: Non-electrolyte, dissolves in water but does not produce ions.
- Ammonium nitrate: Electrolyte, dissociates into NH\(_4^+\) and NO\(_3^-\).
- Nitric acid: Strong electrolyte, ionizes completely.
Step 3: Conclusion.
Thus, the non-electrolyte among the options is (B) Urea.