What events lead to 16th amendment?

People thought the 16th amendment shall be ratified because people thought taxes would have a better income than tarrifs so one event that led to this was The Bailey Bill

The correct answer is a. when they started making tools that will them in cultivating lands, they could raise crops and that made them attached to one place for a longer period of time. after that, they started domesticating animals and building their own permanent settlements that resemble the ones we have today.