Congress Enacts the Supplemental Income Tax Act (SITA)to Exempt the Citizens

Congress enacts the Supplemental Income Tax Act (SITA) to exempt the citizens of New Jersey from federal taxes until their coastal towns are rebuilt from the ravages of a recent hurricane.SITA will most likely be

A) rendered invalid under the supremacy clause.
B) held to be valid under the equal protection clause.
C) struck down under the taxing and spending clause.
D) upheld under the commerce clause.