Which oi the following taxpayers is insolvent?

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

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

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

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