Answer:
b. less
Step-by-step explanation:
Dogs have been bred to live in a man-generated environment: they are particularly adept at reading human social cues.
The talents with which they excel - understand when they point to something or identify objects - are largely the result of humans having spent thousands of years educating them to understand important concepts for us.
We have molded them according to our definition of intelligence. On the other hand, dolphins have developed their cognitive abilities in a world not altered by humans. Even so, they seem intelligent because their complex social behavior reminds us of ourselves.
Dolphins are perhaps non-primate animals more similar to humans, and that is why we consider them intelligent.
But a dolphin's brain has evolved to produce behavior that helps it deal with dolphin problems.
That includes the ability to find fish buried in the sand with echolocation or sleep with only one half of the brain at a time to get to breathe to the surface.
Another factor is the hereditary lineage from which living beings come. Canine animals have a genetic lineage much closer to humans than dolphins.