Let's carefully analyze the two statements provided regarding chess events and records to determine their accuracy.

Analyzing Chess Statement I: 45th Chess Olympiad & Gukesh

Statement I claims: "In the finals of the 45th Chess Olympiad held in 2024, Gukesh Dommaraju became the world’s youngest winner after defeating the Russian player Ian Nepomniachtchi."

Let's break down this statement:

• The 45th Chess Olympiad is indeed scheduled for 2024 in Budapest, Hungary.
• Gukesh Dommaraju is a prominent Indian chess player.
• Ian Nepomniachtchi is a strong Russian grandmaster.

However, the statement links Gukesh's potential "youngest winner" title to a final match against Nepomniachtchi specifically in the *finals of the 45th Chess Olympiad*. Gukesh recently won the prestigious FIDE Candidates Tournament 2024, where he did face and defeat Ian Nepomniachtchi in one of the rounds. Winning the Candidates Tournament qualifies him to challenge the reigning World Champion for the World Chess Championship title. The World Chess Championship is a different event from the Chess Olympiad.

The Chess Olympiad is a biennial team event where national teams compete. While Gukesh is expected to represent India, the format is team-based, not a knockout final match between two individuals for the main title in the way the statement describes. Gukesh's victory in the Candidates is a significant achievement, making him the youngest player to ever win that tournament and qualify for a World Championship match, but it is not winning the finals of the Chess Olympiad.

Therefore, Statement I is incorrect as it mixes different events and misrepresents Gukesh's achievement in the context of the Chess Olympiad finals.

Analyzing Chess Statement II: Abhimanyu Mishra & Youngest Grandmaster

Statement II claims: "Abhimanyu Mishra, an American chess player, holds the record of becoming world’s youngest ever Grandmaster."

Let's check the facts about the youngest Grandmaster record:

• The Grandmaster (GM) title is the highest title a chess player can achieve.
• The record for the youngest player to earn the GM title has been broken several times throughout history.
• As of the date this question refers to, Abhimanyu Mishra, an American prodigy, achieved the Grandmaster title on June 30, 2021.
• He achieved the title at the age of 12 years, 4 months, and 25 days, surpassing the previous record held by Sergey Karjakin.

Based on verifiable chess records, Abhimanyu Mishra does currently hold the record for the world's youngest ever Grandmaster.

Therefore, Statement II is correct.

Conclusion on Statements I and II

Statement I is incorrect because it inaccurately describes Gukesh Dommaraju's achievement in the context of the Chess Olympiad finals.

Statement II is correct because Abhimanyu Mishra holds the record for the world's youngest Grandmaster.

Thus, only Statement II is correct.

Revision Table: Chess Records and Events

Additional Information: Youngest Achievements in Chess

Achieving records at a young age is a significant aspect of chess prodigies. Here are a few notable young achievements:

• Youngest Grandmaster: Abhimanyu Mishra (USA) holds the current record.
• Youngest World Champion: Garry Kasparov (Soviet Union) became World Champion at age 22. Magnus Carlsen (Norway) became champion at age 22 as well.
• Youngest Player to reach World No. 1: Magnus Carlsen achieved this at age 19.
• Youngest to win Candidates Tournament: Gukesh Dommaraju achieved this record in 2024 at age 18.

It's important to distinguish between winning a specific tournament like the Candidates, becoming World Champion, or achieving a title like Grandmaster, as they are different milestones in a chess player's career.