The Congress shall have Power ... To make all Laws which shall be necessary and proper for carrying into Execution the foregoing Powers, and all other Powers vested by this Constitution in the Government of the United States, or in any Department or Officer thereof.
b.) Denied powers
The Articles of Confederation did not allow taxes to be collected, as well as not establishing a national bank, which left the nation in debt.
I would say this would be A..not sure though.