In the figure, there are

5 columns containing 4 cubes each;

33 columns containing 3 cubes each;

9 columns containing 2 cubes each and 3 columns containing 1 cube each.

? Total Number of cubes = ( 5 x 4) + (33 x 3) + (9 x 2) + (3 x 1) = 20 + 99 + 18 + 3 = 140

As per the given all information in above question , we get
In layers I and IV four cubes each at the four corners will have three faces painted.
Hence , required answer will be option B .