The correct answer is C) to raise money for defending the colonists' territory.
The British felt it was proper to tax the colonists in the 1760 since Britain supplied numerous troops to help fight in the French and Indian War. This war that took place in North America between 1754-1763 was one that saw the French encroaching on land that the colonists believed belonged to them. This resulted in a long and expensive war.
Even though the British were victorious in defending colonial claim, the British government accumulated a massive amount of debt. This is when they turned to the colonies, as they felt it was fair to tax them after spending so much money protecting their land from the French.