The 1819 Supreme Court Ruling in McCulloch V

The 1819 Supreme Court ruling in McCulloch v. Maryland seemed like a minor issue, but the ruling had a long-lasting impact. What was the primary impact of this ruling?

A) A national bank was unconstitutional.
B) The state of Maryland had every right under the Constitution to tax the federal government's property and assets in the state.
C) In some cases certain powers that are not explicitly given to the government in the Constitution may be considered "necessary and proper" and thus they are legitimate under the concept of the "living Constitution."
D) Congress acted improperly in creating the U.S. Department of the Treasury.
E) In ruling on matters involving the Constitution, the Supreme Court must adopt a "strict constructionist" approach and not read anything into the Constitution that is not explicitly stated.