Implied Powers of Congress Explained

In the realm of legislative powers granted to Congress by the United States Constitution, one of the most important principles to understand is the distinction between enumerated powers and implied powers. Enumerated powers are those specifically listed in the Constitution, while implied powers are derived from the necessary and proper clause, allowing Congress to enact legislation that is not explicitly outlined in the Constitution.

Given this context, which of the following actions exemplifies Congress exercising its implied powers in a manner that enhances its legislative authority over the executive branch?