Answer: the correct answer is B
Explanation: congress having the power to create a national bank was not in any part of the constitution therefore the most important question for the supreme court was whether they have the power or not. In the end, the supreme court stated that yes they do have the power although the power to create a national bank is not in the constitution congress does have the power of necessary and proper clause. the 2n question was whether the state can tax the federal government. and in the end, it was concluded that no state cannot tax a federal government this extends the power of the national government.