Let's evaluate each statement:

I – "The Poetics mentions how Poetry is more Philosofical than History."

- This statement discusses the content of Aristotle's Poetics, suggesting that poetry is more philosophical than history. It addresses the ideas presented in Poetics.

II – "Poetry talks about what could have been. History talks about what is there."

- This statement differentiates between the subjects of poetry and history, discussing what each form typically focuses on. It also touches on the distinction between the two genres.

III – "Fiction may always be considered more important than current theory on Literature."

- This statement suggests that fiction may be considered more important than current literary theory. It addresses the relative importance of fiction and literary theory.

The correct answer is:

(B) I and III are correct.

Statement I discusses the content of Aristotle's Poetics, and statement III addresses the importance of fiction compared to current literary theory. Statement II is not explicitly mentioned in Aristotle's Poetics and may represent a more general statement about the differences between poetry and history, which might vary depending on different literary theories.