What Was the Primary Reason the Income Tax Amendment of 1913

What was the primary reason the Income Tax Amendment of 1913 was passed?

A) To pay off the public debt accumulated during the Civil War (1861-65)
B) To pay off the public debt accumulated during World War II (1941-45)
C) To grant the federal government access to revenues beyond those from land sales, ?customs and excise taxes
D) To pay off the current account deficit