Congress passed a law which granted tax amnesty to those who have not paid their income taxes in 2010 but did not provide for the refund to those who paid. Is the law valid?

a.) No. this will encourage taxpayers not to pay their taxes.

b.) Yes, Congress has the sole discretion of determining whom to tax

c.) No, the grant of amnesty is the sole prerogative of the President

d.) Yes, Congress provided for a valid classification