Which of the following is an example of Congress employing its implied powers?

Creating a national bank exemplifies Congress exercising its implied powers. The concept of implied powers comes from the Necessary and Proper Clause of the Constitution, which gives Congress the authority to enact laws that are not explicitly mentioned in the Constitution, as long as they are connected to its enumerated powers. The establishment of a national bank allows Congress to effectively manage financial operations and regulate commerce, which directly supports its enumerated powers regarding taxation and borrowing.

In the case of the national bank, Congress used its authority to regulate interstate commerce and manage fiscal policy, demonstrating how implied powers work in conjunction with the expressed powers laid out in the Constitution. This is significant because it showcases the flexibility of congressional powers, allowing for the adaptation to changing economic circumstances and needs.

The other options, while also involving Congressional actions, primarily align more closely with explicit powers or the established authority of Congress without stretching into the realm of implied powers as defined by the Necessary and Proper Clause.