Arrange the following fiscal and administrative developments in ancient India from earliest to latest: 1. Collection of 'Bali' as a voluntary, non-compulsory gift to the tribal chief (Rajan). 2. Regular collection of 'Bhaga' as a mandatory one-sixth share of agricultural produce by the 'Bhagadugha'. 3. Creation of highly specialized fiscal departments under superintendents (Adhyakshas) like 'Akshapataladhyaksha'. 4. Introduction of the 'Pranaya' (emergency tax) and 'Hiranya' (cash tax) as formalized state levies. Select the correct answer using the codes given below:

Options:

• A: 1-2-3-4
• B: 2-1-3-4
• C: 1-3-2-4
• D: 2-3-1-4

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