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The Necessary and Proper Clause is important because

Ait is the basis for the existence of the implied powers.
Bit describes exactly what Congress may and may not do.
Cit gives the Congress power to declare war.
Dit resolves the dispute between strict and liberal constructionists.

Verified Answer :

The Necessary and Proper Clause is important because "A. it is the basis for the existence of the implied powers," since it gives the Congress power to do whatever is "necessary and proper" in order to preserve in the Union.