Explanation:

3rd option is correct.
Kautilya’s ‘Arthashastra’ deals with the economic condition of administration.
The Arthashastra is an ancient Indian treatise on statecraft, economic policy and military strategy, written in Sanskrit. Likely to be the work of several authors over centuries, Kautilya, also identified as Vishnugupta and Chanakya, is traditionally credited as the author of the text.