Answer: E. Ellen is incorrect.
Step-by-step explanation:
From the information provided, we can deduce that Bill is incorrect. This is because the statement made by Bill that "Congress lacks the authority to tax in this manner because the U.S.Constitution expressly reserves that right to the states" is incorrect. It should be noted that the constitution of the United States contains no such reservation.
Also, Ellen is incorrect. This is because the Congress has the authority to link highway funds or any other funds with social welfare objectives.