The 'Declaration of Independence' is written in the Present tense point of view from first person (plural).
The "Declaration of Independence" which was drafted to explain what make the United States to be free from the authority of Great Britain.
The "Declaration of Independence" was written as a voice of the nation and in the first person point of you of "We," which is plural.
Also, because the "Declaration of Independence" was addressing the the current condition of the country, its was written in present tense in order to let everyone know the condition of the nation at the moment.
Therefore, the Option C is correct.
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