Common salt has a high melting point and boiling point because of

Sodium chloride (NaCl) is table salt that we eat in our food. It has sodium ion and chloride ion. 
Ionic compounds are compounds composed of positive ions (cations) and negative ions (anions) that are held together by strong electrostatic forces in a fixed field or lattice.

The electrostatic attraction between cations and anions is called an ionic bond.
 

Mostly ionic compounds have high melting and boiling points due to the strong electrostatic force of attraction between the oppositely charged ions. Therefore, it needs a large amount of energy to overcome this attraction so that the ions can move freely to form a liquid.
Sodium chloride is also an ionic compound. 

Both sodium cations (${\mathrm{Na}}^{+}$) and chloride anion (${\mathrm{Cl}}^{-}$) form a strong ionic bond, the breaking of which requires a lot of energy. Hence the high melting and boiling points.

Thus, the correct option is (B).