I believe the correct answer is C, but I arrived at this answer by a process of elimination, as the Constitution clearly empowers Congress to declare war (both houses of Congress), conduct trials of impeached officials (Senate) and confirm judicial appointments (Senate). Answer C is worded in "weasel words," as clearly Congress has the power to levy taxes but not to tax goods that states "sell to other countries." That power is probably reserved to the states in the form of state "sales taxes," although it may be an oblique reference to tariffs and duties.
Where did these questions come from? They do not sound like any Civics exam with which I am familiar.
Please let me know if you need more help with this or any other questions.