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A
Only lists the states
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B
Sets up the government, defines the government, and protects the basic rights of Americans
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C
Declares war
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D
Collects taxes only
Why this is the answer
The Constitution: SETS UP the government; DEFINES the government (its structure and powers); and PROTECTS the basic rights of Americans. USCIS 65/20 Civics Question: 'What does the Constitution do?' — Accepted answers: sets up the government; defines the government; protects basic rights of Americans. It establishes the three branches (legislative, executive, judicial), the system of checks and balances, and (through the Bill of Rights and amendments) guarantees fundamental rights and freedoms.
Source: USCIS Civics 65/20 — What the Constitution Does