The answer is d. Bird in space
Birds in space is a series of Sculptures by Constantin Bransuci that was created in 1923,
It became a subject in a court battle in 1926 over it's taxation. Works of art are not a subject to custom duties, but the custom officials refused to believe that the simple looking Bird in Space was an Art, and they argued that it was closer to a kitchen utensil than a piece of art.
