Which, if any, of the following statements best describes the history of the Federal income tax?

a. Both the Federal income tax on individuals and on corporations was held by the U.S. Supreme Court to be contrary to the U.S. Constitution.

b. The Federal income tax on individuals was held by the U.S. Supreme Court to be allowable under the U.S. Constitution.

c. The Federal income tax on corporations was held by the U.S. Supreme Court to be allowable under the U.S. Constitution.

d. None of these.

e. It did not exist during the Civil War.