Which of the following has a maximum number of hyperconjugation structures?

For (A), it is a secondary carbonium ion and has six ${\mathrm{sp}}^3$ hybridized hydrogen, thus six hyper-conjugated structures are possible.
For (B), it has nine ${\mathrm{sp}}^3$ hybridized hydrogen, thus nine hyper-conjugated structures are possible.
For (C), has two ${\mathrm{sp}}^3$ hybridized hydrogen, thus two hyper-conjugated structures are possible.
For (D), has zero ${\mathrm{sp}}^3$ hybridized hydrogen, thus zero hyper-conjugated structures are possible.