which of the following taxpayers is insolvent? A)Elizabeth who owned assets with fair market value of 7500 and has no liabilities B) Gabe who owned no assets is unemployed and has no liabilities C) Alex who ownes with fair market value of 12000 has liabilities of 12000 and retired last year D) maya who ownes assets with fair market value of 6000 and has total liabilities of 7000