Boiling point elevation is directly proportional to the number of ions present in the solution, as described by the formula:
\[
\Delta T_b = i K_b m
\]
where:
- \(i\) is the van 't Hoff factor (number of ions),
- \(K_b\) is the ebullioscopic constant, and
- \(m\) is the molality.
Since \(NaCl\) dissociates into two ions (Na\(^+\) and Cl\(^-\)), and \(MgCl_2\) dissociates into three ions (Mg\(^{2+}\) and 2Cl\(^-\)), it follows that the boiling point elevation will be greatest for \(MgCl_2\) followed by \(NaCl\), and the least for urea, which does not dissociate.
Thus, the correct answer is Option (B).