Todo app for my iPad to use and the iPad version of answer is A
In McCulloch v. Maryland (1819) the Supreme Court ruled that Congress had implied powers under the Necessary and Proper Clause of Article I, Section 8 of the Constitution to create the Second Bank of the United States and that the state of Maryland lacked the power to tax the Bank.
The concept of separation of powers is a way to divide power equally among the three government branches while not giving one branch too much power over the others.