Step 1: Recall the posterior relations of the head of the pancreas. Behind the head lie the inferior vena cava, the terminal parts of the renal veins, the right crus of the diaphragm, the right renal artery, and the common bile duct as it descends in a groove on the posterior surface.
Step 2: Check each option. The common bile duct grooves the posterior surface of the head, so it is a posterior relation. The right crus of the diaphragm lies behind, so it is a posterior relation. The inferior vena cava lies directly behind the head, so it is a posterior relation.
Step 3: Examine the first part of the duodenum. The first part of the duodenum is related to the upper part and anterosuperior aspect of the head, lying above and in front, not behind. It is therefore not a posterior relation.
Step 4: Conclusion. The exception is the first part of the duodenum.
Hence the correct answer is option B.