The correct option is B
1 and 3 only
Explanation:
Statement 1 is correct:
The Lion Capital, found more than a hundred years ago in Sarnath, near Varanasi, is commonly referred to as Sarnath Lion Capital.
Statement 2 is incorrect:
Lion capital was built in commemoration of the historic occurrence of the first sermon or Dharmachakrapravartana by the Buddha in Sarnath, the capital of Ashoka. The key events associated with Buddha's life, which were often portrayed, were events related to birth, renunciation, enlightenment, dharmachakrapravartana, and mahaparinibbana (death).
Statement 3 is correct:
The abacus of the capital is represented as a chakra (wheel) with twenty-four spokes in all four directions and a bull, a horse, an elephant and a lion in each chakra is finely carved.