Argus Corporation is privately owned and incorporated in the state of Kiowa. It contracted with the United States to construct a dam across the Big Sandy River in the state of Arapaho. The state of Arapaho imposed a gross receipts tax on all business conducted within the state. Arapaho sued Argus Corporation to collect that tax on the receipts Argus received under this federal contract. No federal statutes or administrative rules are applicable, and the contract between the United States and Argus Corporation does not mention state taxation. The court should hold the state tax, as applied here, to be
constitutional, because a state has exclusive jurisdiction over all commercial transactions executed wholly within its borders.  constitutional, because private contractors performing work under a federal contract are not immune in these circumstances from nondiscriminatory state taxation.  unconstitutional, because it violates the supremacy clause.  unconstitutional, because it imposes an undue burden on interstate commerce