To finance federal maritime services, a federal statute requires the payment of an annual federal tax of $750.00 on every boat above a certain length. The state of Confuzion Department of Fish and Game owns a boat that is used for patrolling waterways within the state. Although the boat size is large enough to be subject to the tax, the state of Confuzion paid the tax under protest. If the state of Confuzion sues in an appropriate federal court for the return of the tax payment which it made to the federal government, the court should find for

Select one:

a. The federal government, under the doctrine of maritime oversight powers.

b. The federal government, because the state receives benefit from federal maritime services.

c. Confuzion, because the power to tax is the power to destroy.

d. Confuzion, under the doctrine of state immunity.