In a TCP/IP packet, the destination IP address remains constant and always points to the final destination node, which in this case is \(Y\). Hence, the destination IP address is the IP address of \(Y\), making Option (B) correct.
The MAC address, however, is updated at every hop and points to the next device in the path. When the packet leaves \(X\), the destination MAC address is set to the MAC address of \(R\) (the next-hop router), not \(S\) or \(Y\).
Therefore, Option (B) is correct.
Final Answer:
\[
\boxed{\text{(B)}}
\]