If $\text{Q}$ points to the rear node, then:
front node = Q->next
rear node = Q
Enqueue can be done after the rear node in $\text{O}(1)$ time.
Dequeue can remove $\text{Q} \rightarrow \text{next}$, which is the front node, also in $\text{O}(1)$ time.
If $\text{Q}$ points to the front node, then reaching the rear node may require traversal.
So the better design is to keep $\text{Q}$ pointing to the rear node.
Correct option: B