What type of celestial object is typically composed of ice, dust, and gas, and develops a tail when near the Sun?

The correct answer is a comet. Comets are unique celestial objects made primarily of ice, dust, and gas. When they approach the Sun, the heat causes the ice within them to sublimate, transforming directly from solid to gas. This process releases gas and dust, which forms a glowing coma around the nucleus of the comet and often results in the development of a tail. The tail always points away from the Sun due to the solar wind and radiation pressure, creating a striking visual effect that can be observed from Earth. This behavior of forming a tail is a defining feature of comets, distinguishing them from other celestial objects like meteoroids, asteroids, and dwarf planets, which do not exhibit this phenomenon.