
Pretty sure this is just wrong
Edit: Somewhat solved! See shashakiro's reply for what is probably the most satisfactory explanation that the government will raise a Free Exercise defense. All other explanations do not explain the Free Exercise Clause standing issue.
This is the original, unchanged post:
The court will not be able to rule on a free exercise challenge in this case. Taxpayers only have standing to sue under the Establishment Clause pursuant to the tax and spend clause.
Option B states that the court will rule on the merits because it passes muster under both religious clauses. However, there is no standing to sue under the Free Exercise Clause.
If anyone has thoughts to the contrary, I would love to hear.