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

The Rock-cut Elephant at Dhauli is the earliest structure among the options as it dates back to the Mauryan period (3rd Century BCE) during the reign of Ashoka. While the Varaha Image at Udayagiri is also a significant early rock-cut work, it belongs to the Gupta period (5th Century CE), making it nearly 700 years younger than the Dhauli elephant. The core concept tested is the chronological evolution of Indian art and architecture, specifically identifying the transition from early Mauryan rock-cut traditions to later Gupta, Pallava, and medieval temple styles.