The correct answer is B) Lyndon B. Johnson.
The first tax cut designed to stimulate the economy and promote full employment was enacted by President Lyndon B. Johnson.
In 1964, after becoming President of the United States due to the assassination of John F. Kennedy, President Lyndon B. Jhonson enacted a tax cut aimed to stimulate the economy of the country, reducing unemployment and foster the creation of jobs for the US citizens. President Johnson had declared war on poverty since the first day of his administration so economic recovery was a priority as part of his Great Society domestics programs.