In the figure, there are 21 columns containing 2 cubes each and 4 columns containing 1 cube each. 

?Total number of cubes = (21 x 2) + (4 x 1) = 42 + 4 = 46.

As per the given pattern in question figure , we can find the similar next position of given dice .
1, 2, 3 and 5 are adjacent to 4.
So 6 will be opposite to 4.

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 .