Step 1: Recall the force-voltage analogy.
In the force-voltage (impedance) analogy,
\[
\begin{aligned}
\text{Force} &\leftrightarrow \text{Voltage},
\text{Velocity} &\leftrightarrow \text{Current}.
\end{aligned}
\]
Step 2: Identify the equivalent electrical element.
The mass \(M\) stores kinetic energy, just as an inductor stores magnetic energy.
Hence,
\[
\boxed{\text{Mass} \leftrightarrow \text{Inductance}.}
\]
Therefore,
\[
\boxed{(B)}
\]
is the correct answer.