It's tough isn't it? Clearly your choices have nothing to do with the notes you have been guided by. If that is all you have, this question should be thrown out. You are told that D is not implied at all. It is a specific responsibility of Congress. Congress cannot declare war. Read FDRs wonderful speech after Pearl Harbor. He mentions clearly that his declaration of war will be seconded by both houses. The only one of I'm uncertain of is C, but if the President doesn't do it and the judiciary can't (they can't make laws; they can only strike down those that are unconstitutional), then there is only the Legislative body can and the power is not implied. It is in article 1 section 8 and it is not implied at all. Congress writes the tax laws. The power comes from Article 1 Section 8 again.
We come to the only answer left B. There has to be some uniform way of collecting taxes. The answer is B, but it is not at all obvious. Article 1 Section 9 is called the elastic clause, because it is the loophole allowing Congress to give itself powers that the constitution does not mention. This is an instance where Art 1 sec 9 was used.
It is a very poor question. You have to do a lot of googling to find out which answer is correct.
