Why is the Navigation Act in 1660 considered the most important piece

Why is the Navigation Act in 1660 considered the most important piece of imperial legislation drafted before the American Revolution?

a. It allowed the development of the colonial navy into one of the most powerful in the world.
b. It had an enormous impact on the way goods were taxed in the English colonies, which ultimately led the colonists to revolt.
c. It allowed colonists to trade with the Dutch, which eventually caused the British to retaliate with acts that sparked the American Revolution.
d. It established France and Holland as allies of the colonies and enemies with England.
e. Its passage directly led to the Boston Tea Party, which was the first act of rebellion by the American colonists.

ANSWER
B