With reference to the art and archaeological history of India, which one among the following was made earliest?

• (a) Lingaraja Temple at Bhubaneswar — Built mainly in the 11th century CE under the Somavamsis. Not the earliest.
• (b) Rock-cut Elephant at Dhauli — Associated with Ashokan Dhauli inscriptions, 3rd century BCE. Earliest among the options.
• (c) Rock-cut Monuments at Mahabalipuram — Mostly belong to the 7th century CE Pallava period. Later than Dhauli and Udayagiri.
• (d) Varaha Image at Udayagiri — Gupta period, generally dated to the early 5th century CE (Chandragupta II). Earlier than Mahabalipuram and Lingaraja, but later than Dhauli.

Therefore, the earliest is (b) Rock-cut Elephant at Dhauli.