Answer:
The correct answer is B. The Sixteenth Amendment to the U.S. Constitution allows the Federal Government to levy an income tax.
Step-by-step explanation:
The Sixteenth Amendment to the Constitution was passed by Congress on February 3, 1913. It gives Congress the right to levy and collect federal income tax, the proceeds of which are entirely directed to the federal budget.
Congress has the right to establish and levy income taxes, whatever their source, without distributing these taxes among individual states and without taking into account any census or population estimates.
This amendment was made after the Supreme Court of the United States had ruled in Pollock v. Farmer's Loan (1895) that the income tax law enacted by Congress in 1894 was unconstitutional.