In the United States, examples of the concurrent powers shared by both the federal and state governments include the power to tax, build roads, establish bankruptcy laws, and to create lower courts.
so i would say C. is the most reasonable.
c. when a local government collects taxes on imports
Concurrent powers are powers an administrative arrangement of government shares by both the national government and every constituent political unit, (for example, a state or region). These forces might be practiced at the same time inside a similar domain, in connection to a similar group of nationals, and with respect to a similar topic, models of the simultaneous forces shared by both the bureaucratic and state governments incorporate the ability to assess, fabricate streets, set up liquidation laws, and to make bring down courts.
