Constitutional limits on the federal government's taxing power would prohibit a tax on the export of aircraft to the Philippines. Option C is correct.
Taxing power refers to the ability of a government to impose and collect taxes.
According to SECTION 8. Clause 1. "The Congress shall have Power to lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States."