The hyperconjugation involves the delocalisation of sigma electrons to the empty p orbital present at the alpha position as shown in the above image.
Hence, there is need of a sigma C−H bond of the sp3 hybridized carbon atom which is present at alpha position with respect to the carbocation.
More the number of sigma C−H bonds at alpha position, more the number of hyperconjugating structures and more the stability. Hence structure (b) which is having nine sigma C−H bonds will be the most stable carbocation.