Muscles can be developed by consuming ?

a. carbohydrates
b. protein
c. vitamins
d. fats

B.  Protein is an essential compund for developing muscles and/or body building. Consuming Fats would do the opposite of build muscle, It buids up fat instead. Carbs provide energy to you but don't build muscle. And vitamins can do many things but usually not for Muscular functions.

obviously, the latter.