Correct answer:

The pancreas develops as a dorsal and a ventral bud from the duodenum. The ventral bud rotates posteriorly, thus enclosing the superior mesenteric vessels; it forms the major part of the head of the pancreas and its duct becomes the main duct of Wirsung, which in the great majority of cases has a shared opening with the common bile duct in the ampulla of Vater. The larger dorsal bud becomes the body and tail and its duct becomes the accessory duct of Santorini.