What is the subject and theme of "Ozymandias" by Percy Bysshe Shelley?

A. The subject is death and the theme is that death overpowers all.
B.
The subject is art and the theme is that art can immortalize beauty.
CC. The subject is human vanity and the theme is that human vanity is destroyed by time.
CD.
The subject is immortality and the theme is that human vanity is not subject to time and nature.