static void Main(string[] args)
{
    int a = 123;
    int? b = null;
    object c = new object();
    object d = null;
    int? e = 456;
    var f = (int?)789;
    bool result1 = ValueTypeHelper.IsNullable(a); // false
    bool result2 = ValueTypeHelper.IsNullable(b); // true
    bool result3 = ValueTypeHelper.IsNullable(c); // false
    bool result4 = ValueTypeHelper.IsNullable(d); // false
    bool result5 = ValueTypeHelper.IsNullable(e); // true
    bool result6 = ValueTypeHelper.IsNullable(f); // true

}

public static class ValueTypeHelper
{
    public static bool IsNullable<T>(T t) { return false; }
    public static bool IsNullable<T>(T? t) where T : struct { return true; }
}