Which government is able to charge taxes? How do you know?

A
only the federal government; "The Constitution declares that federal laws are the 'supreme law of the land,' after only the Constitution itself."
B
only the federal government; "The federal government's 'enumerated powers' are listed in Article I of the Constitution. They include the power to charge taxes, to create federal courts, and to declare war."
C
both the federal government and state governments; "As Founding Father James Madison explained, the powers given to each state 'concern the lives, liberties, and properties of the people.' They are needed to protect public safety and health."
D
both the federal government and state governments; "These are powers that states and the federal government both have concurrently, or at the same time. They include the power to set up courts, to charge taxes, and to spend and borrow money."