C# Online Compiler | .NET Fiddle

using System;
using System.Collections.Generic;
using System.Linq;

public class TeamMember {
    public string name;
    public bool enabled;

    public TeamMember(List<string> rowValues) {
        this.name = rowValues[0];
        this.enabled = rowValues[1].ToLower() == "yes";
    }
}

public class Team: List<TeamMember> {

    public Team(List<List<string>> rows) {
		this.AddRange(rows.Where(x => !string.IsNullOrEmpty(x[0])).Select(x => new TeamMember(x)));
    }

    public List<TeamMember> getEnabledUsers() {
        return this.FindAll(member => member.enabled);
    }
}

public class StringArray2D: List<List<string>> {
    public void AddRow(params string[] row){
        this.Add(new List<string>(row));
    }
}
			
public class Program
{
	public static void Main()
	{
        var data = new StringArray2D();
        data.AddRow("Wilson", "Yes");
        data.AddRow("Sonny", "Yes");
        data.AddRow("Audrey", "No");
        data.AddRow("", "");

		var team1 = new Team(data);

		var team2 = team1.getEnabledUsers();

		Console.WriteLine("{team2.Count} Should return 2. Actual value: " + team2.Count);
	}
}

 
using System;
using System.Collections.Generic;
using System.Linq;
​
public class TeamMember {
    public string name;
    public bool enabled;
​
    public TeamMember(List<string> rowValues) {
        this.name = rowValues[0];
        this.enabled = rowValues[1].ToLower() == "yes";
    }
}
​
public class Team: List<TeamMember> {
​
    public Team(List<List<string>> rows) {
        this.AddRange(rows.Where(x => !string.IsNullOrEmpty(x[0])).Select(x => new TeamMember(x)));
    }
​
    public List<TeamMember> getEnabledUsers() {
        return this.FindAll(member => member.enabled);
    }
}

Unhandled exception. System.NotImplementedException: The method or operation is not implemented.
at Program.ExtractAccounts(List`1 transactionDetails)
at Program.Main()
Command terminated by signal 6