In the closest packing of atoms, there are

In the closest packing of atoms, there are two tetrahedral voids and one octahedral void per atom.

When an atom from the second layer sits on an atom from the first layer, tetrahedral voids are created between the two levels. However, the joining of two triangular voids on opposite sides creates the octahedral void. Two tetrahedral voids exist in CCP.

Hence the option B is correct.