In the following reaction, $X$ and $Y$ are respectively

$C{H}_{3}COOH+N{H}_3\to X+∆\to Y+H_{2}O$

Here, acetic acid reacts with ammonia to form ammonia acetate. And further this ammonia acetate on heating yields acetamide and water.

The following reaction equations are,

$$\begin{gathered} C{H}_{3}COOH+N{H}_3\to C{H}_{3}CO{O}^{-}N{H_4}^{+} \\ C{H}_{3}CO{O}^{-}N{H_4}^{+}\stackrel{∆}{\to }C{H}_{3}CON{H}_2+H_{2}O \end{gathered}$$

Hence, $X$ is ${CH}_3{COO}^{-}{NH}_4^{+}$and $Y$ is ${CH}_3{CONH}_2$

Therefore, option (B) is correct.