Correct option is (b) eliminates eccentricity
To elaborate: Double cover butt joint preferred over single cover butt joint or lap joint because (i) eccentricity of load is eliminated, hence no bending in bolts, (ii) total shear force to be transmitted is split into two parts, hence bolts are in double shear. Shear capacity of double cover butt joint is double the shear capacity of single cover butt joint or lap joint.