The energy associated with the first orbit of a hydrogen-like ion like \( \text{He}^+ \) can be calculated using the formula:
\[ E_n = - \dfrac{Z^2 \cdot R_H}{n^2} \]
Where:
\[ E_1 = - \dfrac{2^2 \cdot 2.18 \times 10^{-18}}{1^2} \]
\[ E_1 = - 8.72 \times 10^{-18} \, \text{J} \]
Thus, the energy associated with the first orbit of \( \text{He}^+ \) is \( -8.72 \times 10^{-18} \, \text{J} \), so the correct answer is (B).