Step 1: Concept
At the Y-axis crossing, $x = 0$.
Step 2: Analysis
When $x=0$, $y = be^0 = b$. Point of contact is $(0, b)$.
Slope $dy/dx = b(-1/a)e^{-x/a}$. At $x=0$, $m = -b/a$.
Step 3: Calculation
Equation of tangent: $y - b = -\frac{b}{a}(x - 0)$
$ay - ab = -bx \implies bx + ay = ab$.
Dividing by $ab$: $\frac{x}{a} + \frac{y}{b} = 1$.
Step 4: Conclusion
Hence, the tangent equation is $x/a + y/b = 1$.
Final Answer: (B)