Reference: “Insurance.” Susan, a trained nurse, was recently elected to the U.S. Senate. Susan is very concerned about the lack of insurance for many children and also working adults who cannot afford the insurance premiums. She proposes legislation that states be taxed sufficiently to provide health insurance coverage to children and that federal funds for state highways be denied to any state that does not also provide insurance coverage for adults without insurance. She also proposed that states with citizens with higher than average incomes be taxed at a higher rate than other states.
Ellen, a clerk in the Senate, tells Susan that Congress is absolutely prohibited from taxing residents of one state at a higher rate than citizens of another state. Which of the following is true regarding Ellen’s statement?

a Ellen is incorrect. The U.S. Congress has complete discretion on taxation.
bEllen 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.
cEllen 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.
dEllen 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% must be shown.
eEllen is correct.

Is it a b c d or e?

C, in my opinion.