[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.
-In saying that Congress lacks the authority to tax states, is José correct?

A) He is incorrect. The U.S. Constitution contains no such reservation.
B) He is incorrect because while the U.S. Constitution prohibits taxation in areas in which states also tax, most states are not taxing for pet care purposes at this time.
C) He is incorrect in saying that the U.S. Constitution generally reserves the right to tax the states but he is correct in saying that Congress lacks the authority to tax in this manner because Congress cannot lay taxes for any reason other than essential needs of the federal government.
D) He is incorrect in saying that the U.S. Constitution generally reserves the right to tax the states but he is correct in saying that Congress lacks the authority to tax in this manner because the president has issued an executive order prohibiting such taxation.
E) He is incorrect because the prohibition against Congress imposing taxes apart from the federal income tax is contained in a federal statute passed by Congress, not in the U.S. Constitution.