It seems obvious to me, though I might be redefining "smartness" in a very human-centric way.
It seems pretty clear to me that humans are the smartest in terms of analytical ability; you hear things in the media all the time like "crows are smarter than 7 year old humans", but I think that really depends on how you measure it. I am pretty sure I could teach a seven year old child that four quarters, ten dimes, twenty nickels, one hundred pennies, five dimes and ten nickels are all equal to the same amount. I don't even think that a seven year old human child would struggle with that terribly; I'm pretty sure I knew that five one-dollar bills was the same thing as a five dollar bill at that point. I don't think any other animal is capable of making those equivalencies though; I am pretty sure that a crow could not be taught this, no matter how hard you tried.
Now, it's entirely possible that assigning weight to this is demonstrating bias towards human concepts; this stuff might be obvious to humans because humans invented it, and thus comparing human and non-human ability in terms of human creations might be an entirely malformed premise. I know nothing about neurology or philosophy (or really anything outside cartoon trivia), so this is just kind of "gut feelings" on my end, which I will admit that that's not very firm ground to stand on.