[Animal Care] Kimora, a Licensed Veterinarian, Was Recently Elected to the U.S

[Animal Care] Kimora, a licensed veterinarian, was recently elected to the U.S. Senate. Kimora is very concerned about the lack of care for homeless cats and dogs. She proposes legislation whereby citizens of all states are to be taxed sufficiently to provide for no-kill animal shelters, and that citizens in states with higher than average incomes are to be taxed at a higher rate than citizens of other states. She also proposes that federal funds for state highways be denied to any state that fails to provide assistance to low-income citizens in covering pet vaccinations. José, another new senator, tells Kimora that, apart from the mandated federal income tax, Congress lacks the authority to tax states because the U.S. Constitution expressly reserves that right to the states. Sven, another senator, tells Kimora that Congress has no authority to link highway funds or any other funds with social welfare objectives. Devonne, a clerk in the Senate, tells Kimora that Congress is absolutely prohibited from taxing residents of one state at a higher rate than citizens of another state.
-Is Devonne's statement about taxing residents of different states correct?

A) Devonne is incorrect. The U.S. Congress has complete discretion on taxation.
B) Devonne is partially incorrect because before the U.S. Congress taxes one state's residents at a higher rate than citizens of other states, a rational relationship between the difference and governmental need must be shown.
C) Devonne is incorrect because before the U.S. Congress taxes one state's residents at a higher rate than citizens of other states, an important need must be shown.
D) Devonne is incorrect because before the U.S. Congress taxes one state's residents at a higher rate than citizens of other states, a disparity of income of over 30% between one state and another must be shown.
E) Devonne is correct.