Which of the following taxpayers is insolvent?

Ezra. He is unemployed, owns no assets, and has no liabilities.

Levi. He owns assets with a fair market value of $$18,500$ and has total liabilities of $$13,000.$

Myron. He owns assets with a fair market value of $$26,000$ and has total liabilities of $$28,000.$

Yazmina. She retired last year, owns assets with a fair market value of $$35,000,$ has liabilitie