Answer :
The correct answer is: "create and collect new taxes".
The US Consitution, in Article I (Section 8) ennumerates in 17 paragraphs the (expressed) powers of the Congress. One of them is the power to "lay and collect taxes, duties, imports, and excises." The Congress can design and introduce taxes that seek to provide funding for federal defense mechanisms and, in general, taxes that aim to enhance the common welfare of the Union.
The U.S. Congress has the expressed power in the financial arena to be able to create and collect new taxes.
What can Congress do?
It is explicitly stated in the U.S. Constitution that Congress is allowed to create and collect new taxes in the United States.
This is necessary to be able to fund the activities of the federal government to ensure the nation's welfare.
In conclusion, option B is correct.
Find out more on the powers of Congress at https://brainly.com/question/2354751.