Step 1: Understanding the Cone and Holes.
The problem involves a double layered cone with triangular holes punched through it. The cone is then unrolled, and we need to determine the correct pattern after unfolding.
Step 2: Analyzing the Options.
By observing the development of the cone and the position of the holes after unrolling, option (b) B accurately matches the expected development with triangular holes aligned in the correct pattern.
Step 3: Conclusion.
Thus, the correct development of the cone is option (b) B.
\[
\boxed{\text{The correct answer is (b) B.}}
\]