The answer is c

Will Rogers (1879-1935) was an American cowboy, author and humorist whose many quotations grace our language. In addition to saying “The income tax has made more liars out of the American people than golf has,” Rogers is credited with this quip:

"Presidents have been promising lower taxes since Washington crossed the Delaware by hand in a row boat. But our taxes have gotten bigger and their boats have gotten larger until now the president crosses the Delaware in his private yacht."