Step 1: Concept
Boiling points are determined by the strength of intermolecular forces, primarily hydrogen bonding in these functional groups.
Step 2: Meaning
Primary and secondary amines, alcohols, and carboxylic acids can form intermolecular hydrogen bonds.
Step 3: Analysis
- (D) Carboxylic acid and (C) Alcohol have the strongest H-bonds.
- (A) is a secondary amine ($\text{R}_2\text{NH}$), which has H-bonding.
- (B) is a tertiary amine ($\text{R}_3\text{N}$), which has no hydrogen directly attached to Nitrogen. Therefore, it cannot form intermolecular hydrogen bonds with itself.
Step 4: Conclusion
The lack of intermolecular hydrogen bonding in the tertiary amine leads to the lowest boiling point.
Final Answer: (B)