Step 1: Analysis of Media Theory:
According to media theorist Marshall McLuhan, technologies act as extensions of human bodily and sensory systems.
Step 2: Evaluating the Options:
Recorded sound only extends hearing. Artificial Intelligence extends cognition. Social Media extends social relations. Virtual Reality (VR) uses stereoscopic head-mounted displays and spatial audio to completely immerse the user, serving as a dual extension of both sight and hearing.
Step 3: Verification:
By replacing physical sensory inputs with high-fidelity electronic ones, Virtual Reality is the most complete sensory extension. Thus, Option (B) is correct.