I think you need to read elsewhere to find out the answer to this question. It did put limits on the elastic clause article 1 section 9.
McCulloch vs Maryland resulted from a state imposed bank tax on a bank set up by the federal government. The problem was, could Maryland set up such a tax? The answer according to the Supreme Court, was no Maryland could not do that. The founding fathers were not very keen on giving the feds a whole lot of power (whatever happened to that idea?), but they said that if the states could have the power to tax federal institutions, they had the power to do other things which would interfere with the operation of the Federal Government. Some parts of the Bill of Rights would be compromised -- not a good thing. Freedom is based on the first 10 Amendments.
So the answer is very likely D.
