The answer is the Fourteenth Amendment.
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Woodrow Wilson's administration featured a "New Freedom" agenda that included a graduated income tax
This is further explained below.
<h3>What is New Freedom?</h3>
Generally, In the history of the United States, the term "New Freedom" refers to the political ideology that Woodrow Wilson articulated during his successful campaign for the presidency in 1912. Wilson pledged to restore unrestricted opportunities for individual action and to use the power of the government to work toward social justice for all people.
In conclusion, An income tax with graduated brackets was part of the "New Freedom" program that was promoted by Woodrow Wilson's administration.
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His home state of Virgini seceded
It would be that "b. The Soviets would assume the regions of Eastern Europe that bordered the Soviet Union and convert them to communist satellites," that was not a major decision agreed on by the Allied leaders at Yalta in 1945, since the Allies did not want communism to spread at all.