The correct answer is 3. The establishment clause
Step-by-step explanation:
In the U.S. Constitution, the establishment clause proposes the state should not promote or prohibit a specific religion. This means the government cannot create laws that favor one religion or discourages citizens from following a religion. This includes the creation of taxes that favor a specific religion.
According to this, in the case presented the court would likely hold that the law violates the establishment clause because by establishing a tax that is associated with a specific church the government would indirectly promote a specific religion and this is against the establishment clause.