Read the following excerpt and answer the questions that follow:

"The Arthashastra is the first South Asian text which offers a theory of the State as being composed of seven constituent elements."

(Source: https://egyankosh.ac.in/bitstream/123456789/64794/1/Unit16.pdf)

(a) Who wrote the Arthashastra, and why is it considered important for the study of the Mauryan period?

(b) Mention two subjects covered in the Arthashastra.

(a) The Arthashastra is written by Kautilya, the chief advisor to Chandragupta Maurya. As Kautilya was directly involved in the Mauryan government, his book offers significant information on the political conditions of India during this time, as well as the structure of the Mauryan administration.

(b) The Arthashastra is a unique work in ancient Indian literature, focusing on politics and the art of governance.