//I took parameters of AreEqual() as object. so when I call that function with value types then it should be converted into reference type i.e boxing.

using System;

public class Program

{

    public static void Main()

    {

        bool res = Calculator.AreEqual("AB","BA");

        string s = res==true?"Equal":"Not Equal";

        Console.WriteLine(s);

    }

}

public class Calculator

{

    public static bool AreEqual(object a,object b)

    {

        return a==b;

    }

}

​

​