C# Puzzle 2

Just another little puzzle based on an issue I had at work…

Consider this piece of code :

Console.WriteLine($"x > y is {x > y}");
Console.WriteLine($"!(x <= y) is {!(x <= y)}");

How would you declare and initialize x and y for the program to produce the following, apparently illogical, output?

x > y is False
!(x <= y) is True