The Sixteenth Amendment
a. called for the direct election of Senators
b. authorized Congress to implement a graduated income tax
c. granted women the right to vote
d. prohibited the use and sale of alcohol
e. instituted the initiative, referendum, and recall

b.authorized Congress to implement a graduated income tax

Explanation:

Sixteenth amendment was finally sanctioned by the congress of USA in 1913. The Federal Government was authorized to collect income taxes from every citizen of America without sharing it back to the different states in which these citizens worked.

Other form of taxes were shared back to their States of jurisdiction but the Congress ensured the Income tax was solely collected by the Federal Government of USA irrespective of the number of people in the States.

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the declaration states, “we hold these truths to be self-evident, that all men are created equal, that they are endowed by their creator with certain unalienable rights, that among these are life, liberty, and the pursuit of happiness….”