The correct answer is B) it gave individual states the authority to collect taxes but protected states from being taxed by Congress.
The answer that best explains one strength of the Articles of Confederation is "It gave individual states the authority to collect taxes but protected states from being taxed by Congress."
The first Constitution of the United States is called the "Articles of the Confederation." After the formal Declaration of Independence from Britain on July 4, 1976, the government established the functions in the new country. The articles were active from 1777 until 1783 and basically stated that the states were sovereign, and the Congress was there to resolve disputes, coin money, and make treaties. But the Congress could not regulate trade and levy taxes.