The statement is true that if a taxpayer contributes a painting to a museum but reserves the right to use the painting for parties, he may not be allowed a deduction for the charitable contribution. If he donates or contributes the painting without certain conditions of his/her ownership, then he will be allowed for that deduction.
The answer would be letter A.
This "Necessary and Proper Clause" (sometimes also called the "Elastic Clause") grants Congress a set of so-called implied powers—that is, powers not explicitly named in the Constitution but assumed to exist due to their being necessary to implement the expressed powers that are named in Article I.
The 13th amendment banded slavery.