Answer:
Option 1.
Step-by-step explanation:
Sixteenth Amendment , is the right answer.
Amendment Sixteenth to the Constitution of the United States permits the Congress of the U.S. to levy an income tax without distributing it amongst the states based on community. Enacted in the year 1909 this amendment was an acknowledgement to a Supreme Court case of the year 1895 known as the Pollock v. Farmers' Loan & Trust Co.