Which of the Following Is True Regarding Ellen's Statement

Multiple Choice

Which of the following is true regarding Ellen's statement?

A) Ellen is incorrect. The U.S. Congress has complete discretion on taxation.
B) Ellen is partially incorrect because before the U.S. Congress taxes one state's residents at a higher rate than citizens of other states, a rational relationship between the difference and governmental need must be shown.
C) Ellen is incorrect because before the U.S. Congress taxes one state's residents at a higher rate than citizens of other states, an important need must be shown.
D) Ellen is incorrect because before the U.S. Congress taxes one state's residents at a higher rate than citizens of other states, a disparity of income of over 30% between one state and another must be shown.
E) Ellen is correct.