30. Tick the WRONG answer:

Insolvent shall be any merchant, unable to meet any due:

a. obligation arising out of, or related to a commercial transaction, including its validity, performance, non-performance, termination, invalidation or cancellation, or the consequences from its termination;

b. public-law obligation to the State or municipalities related to the merchants business;

c. obligation to pay wages to at least one third of the workers and employees, which has not been discharged for more than two months.

d. obligation arising out of tort.