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Given below are two statements: Statement I : The Arthashastra is a treatise on government and economics ascribed to Kautilya, the chief advisor of Chandragupta Maurya. Statement II : By the third century B.C. the economy of North India was predominantly agrarian. Land revenue had become the accepted source of income for the government. Kautilya refers at length to methods of tax collection and related problems. Modifications in land-tax appeared to be the direct concern of the king. In the light of the above statements, choose the correct answer from the options given below: